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2018 (2) TMI 637 - AT - Central ExciseValuation - includibility - whether the appellant is required to include the outward freight from the factory gate to the customer's premises when remitting the amount at 8% of the total price of the exempted price minus sales tax etc. under Rule 6(3)(b) of Cenvat Credit Rules 2004? - Held that: - identical issue has been decided by the Tribunal in the case of Koya & Co. Construction Pvt. Ltd. v. CCE [2007 (2) TMI 86 - CESTAT,BANGALORE], where it was held that charging of 8% on the transportation cost and cost of jointing, laying and commissioning cannot be justified at all in terms of Central Excise law - appeal allowed - decided in favor of appellant.
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