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2019 (8) TMI 1232 - AT - Central ExciseValuation - inclusion of transportation cost incurred by the appellant for movement of the goods from factory gate to depots which cost stands recovered by them from their customer in the assessable value - HELD THAT - The issue stands covered in the same assessee s case M/S BAYER MATERIAL SCIENCE PVT. LTD. M/S COVESTRO (INDIA) PVT. LTD. AND M/S COVESTRO (INDIA) PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX NOIDA 2018 (5) TMI 1108 - CESTAT ALLAHABAD laying down that the said transportation expenses cannot be part of the excisable value of the final product - appeal allowed - decided in favor of appellant.
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