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2015 (10) TMI 1226 - CESTAT AHMEDABAD

2015 (10) TMI 1226 - CESTAT AHMEDABAD - TMI - Valuation - Payment of duty on dutiable and exempted final product - whether the transportation charges and loading/unloading charges would be included in the price of exempted goods for payment of 8% of the amount under Rule 6 of the CENVAT Credit Rules, 2004 - Held that:- Tribunal in the case of Areva T&D India Ltd (2009 (7) TMI 1127 - CESTAT CHENNAI) held that freight and insurance charges do not form part of the assessable value for the purpose o .....

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nd of duty alongwith interest and penalty cannot be sustained. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No.E/969/2007-DB - Order No. A/10842 / 2015 - Dated:- 22-6-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For Appellant: Shri Anand Nainawati, Advocate For Respondent: Shri K. Sivakumar, Authorised Representative Per: P.K. Das Heard both the sides and perused the records. 2. The Appellants were engaged in the manufacture of Cement and Clinkers. They .....

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(214) ELT 35 (Tri-Bang) b) CCE Hyderabad Vs Koya & Co. Construction Pvt Ltd 2009 (236) ELT 316 (Tri-Bang) c) Areva T&D India Ltd Vs CCE LTU Chennai 2010 (261) ELT 488 (Tri-Chennai) 4. The Tribunal in the case of Areva T&D India Ltd (supra) held that freight and insurance charges do not form part of the assessable value for the purpose of payment of 8% amount in terms of Rule 6(3) of the said Rules, 2004. The Rule was amended on 01.04.2008. On a query from the Bench, the learned Advo .....

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