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M/s Ultratech Cement Ltd Versus Commissioner, Central Excise & Service Tax, Bhavnagar

2015 (10) TMI 1226 - CESTAT AHMEDABAD

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 R .....

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f the said Rules, 2004. The Rule was amended on 01.04.2008. On a query from the Bench, the learned Advocate submits that the present case relates to prior to 01.04.2008. The learned Authorised Representative for the Revenue relied upon the decision o .....

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ot 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, Advoc .....

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ing duty on dutiable and exempted final product. The issue involved in this case is as to 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 o .....

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oya & 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 .....

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prior to 01.04.2008. The learned Authorised Representative for the Revenue relied upon the decision of the Tribunal in the case of Timex Watches Ltd Vs CCE Noida - 2004 (174) ELT 462 (Tri-Del). We find that the Tribunal in the case of Areva T&D I .....

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dutiable and exempted goods not maintaining separate accounts shall pay an amount equal to 10% of value of the exempted final products, rejecting the contention of the assessees based upon the Tribunal s order cited supra, on the ground that the rule .....

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of such goods at the time of their clearance from the factory. However, we find that the decision in CCE, Hyderabad v. Koya & Co. Construction Pvt. Ltd. (supra) was rendered prior to the amendment of Rule 6(3) of CCR, 2004, wherein the Tribunal .....

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