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2018 (9) TMI 562 - AT - Central ExciseValuation of excisable goods manufactured and cleared by the appellant - Revenue held a view that the goods were sold and cleared at the factory gate and the appellant is not liable to include the freight component in the transaction value - Held that:- The impugned order records that the appellant have not produced anything on record which would show that they had cleared the goods from the factory gate to a warehouse, any other premises, a depot, consignment agents premises etc. from where such excisable goods were sold. Admittedly, the goods sold by the appellant delivered at the buyers premises will not make the place of removal as buyers premises - there is no justification for the appellant to consider the assessable value with inclusion of freight element after the goods were sold/removed from the factory - decided in favor of appellant. Exemption/refund of education/higher education cess paid on the goods manufactured and cleared by the appellant by availing Area Based Exemption - N/N. 56/2002-CE dated 14/11/2002 - Held that:- the question of paying duty on such value addition to be covered by the exemption under Notification 56/2002-CE does not arise - decided against appellant. N/N. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008 - whether the appellants are entitled to claim refund/self-credit as restricted by these notifications or not? - Held that:- In terms of Notification No. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA relying on the decision of this Tribunal in the case of M/s Boistadt India Limited & others vide Final Order No. 61350-61411/2018 dated 14.03.2018 - Benefit allowed. Appeal allowed in part.
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