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2016 (1) TMI 1054 - AT - Central ExciseRecovery of transport charges separately by way of debit notes - whether amount to declaring transport charges separately or not? - Held that:- In view of the admitted fact that the appellant assessee have recovered transport charges by separate transport bills/debit notes, which is of even date as the date of invoice and all other details given in the debit notes like, place of delivery, name of the party, name of the goods, quantity etc. can be correlated to the excise invoice, we hold that the same is to be read together with Excise invoice and in the facts, we hold that the assessee have separately displayed the transport charges. In this view of the matter, learned Commissioner (Appeals) has erred in holding that the transport charges are includible in the transaction value. We further hold that the includability of transport charges arise only in the case when transport charges are included in the sale of the goods. Accordingly, we allow the appeal with consequential benefit. The impugned order is set aside.
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