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2018 (9) TMI 168 - AT - Central ExciseValuation - inclusion of loading and levelling cost incurred by the appellants’ buyer i.e. M/s N.S. Shetty in transporting gypsum further to his buyers - period August 2004 to October 06 - Held that:- In the instant case, the appellants are selling the gypsum as-is-where-is-basis to the contractor i.e. M/s. N.S. Shetty himself who is selling the same to the cement manufacturers. In the instant case, therefore, no expenses are incurred by the appellants in the sale of cement to the contractor. Therefore, there is no question of includibility of such amount in the assessable value of cement sold by the appellants to M/s N.S. Shetty. No expenses are incurred by the appellants. As no flow back is alleged or evidenced, proposal to include the charges incurred by the buyer in respect of gypsum sold by the appellants to the contractor is by no stretch of imagination legally tenable. Appeal allowed - decided in favor of appellant.
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