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2021 (8) TMI 759 - AT - Central ExciseValuation - inclusion of assessable value of freight collected in excess to the actual amount spent - HELD THAT:- In the instant case, it is a fact that the price of transportation contracted is not always in excess of the actual amount spent on transportation. Sometimes it is less and other times it is more. However, the demand has been raised by selecting entries where the amount collected is higher than the actual amount spent. In the instant case too a perusal of the contracts produced shows that it contains separate clauses for the cost of goods sold and the cost of transportation. Also, the representative contract produced by them in respect of Rajasthan Rajya Vidyut Prasaran Nigam Limited in para 5 thereof contains details of various tests to be conducted by the buyer. The tests include Stage Inspection, Routine Tests, Type Tests, Test for Nitrogen Inspection, Fire Prevention and Extinguishing System. The dispatch of goods is also subject to approval of buyer after testing. The dispatch instruction prescribes in para 7 of the contract prescribe the manner in which the dispatch clearance will be granted by the buyer. Following the decision in case of COMMISSIONER OF CENTRAL EXCISE, NOIDA VERSUS M/S. ACCURATE METERS LTD. [2009 (3) TMI 1 - SUPREME COURT] and ASHOK TRANSFORMERS P LTD. VERSUS C.C.E. & S.T. -SURAT-I [2019 (11) TMI 831 - CESTAT AHMEDABAD], demand set aside. Appeal allowed - decided in favor of appellant.
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