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2017 (12) TMI 429 - AT - Central ExciseValuation - allowability - outward freight - cash discount - Held that: - the transaction does not include the cost of transportation of goods from the factory gate to either depot or place of delivery. The transaction value has included all the expenses incurred such as storage and outward handling but did not include expenses incurred on transportation of goods from the factory gate outwards. It clearly indicates that the concept was clearance at the factory gate and expenses incurred after clearance from factory gate do not become part of transaction value - in the present case, cost of transaction or expenses incurred on transportation were not part of transaction value and, therefore, Central Excise duty on the same cannot be collected. In respect of cash discount for the period subsequent to 01.07.2000 if it is established that cash discount was passed on and was not realised then it does not become the part of transaction value - matter requires re-examination. Appeal allowed by way of remand.
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