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2019 (4) TMI 1066 - AT - Central ExciseValuation - inclusion of Handling charges in assessable value - MRP based assessment u/s 4A of CEA - HELD THAT:- In respect of goods notified under this section, duty is required to be paid only on the basis of MRP affixed by the manufacturer less allowed abatement. In respect of such goods, the actual amount recovered from the customers is relevant - there is no basis for the Revenue to demand differential duty by adding the handling charges to the amount recovered through trade invoices - demand of differential duty on handling charges set aside. Valuation of empty metal containers - Stock Transfer - Revenue neutrality - HELD THAT:- The duty paid by the appellant is availed entirely as Cenvat Credit by the receiving unit. Under these circumstances, it cannot be said that the appellant indulged in conscious under-valuation with a view to evade Central Excise Duty. The demand raised in the impugned order on empty containers is not maintainable - appeal allowed - decided in favor of appellant.
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