TMI Blog2007 (2) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 & 252/2006 - Final Order Nos. 299 & 300/2007 - Dated:- 28-2-2007 - [Order per: T.K. Jayaraman, Member (T)]. - These appeals have been filed against Orders-in-Appeal No. 169 170/2005 (H-III) C.E., dated 30-9-2005 and Orders-in-Appeal No. 1 2/2006 (H-III) Central Excise dated 30-1-2006 passed by the Commissioner of Customs and Central Excise (Appeals-III), Hyderabad. 2. The appellants m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port. It is the contention of the appellant that the cost of installation and commissioning is not includible in the price of the pipes for calculation of 8%. The plea of the appellants has not been accepted by the lower authorities. The Commissioner (A) in the impugned order has stated that the only exclusion allowed from the price charged is sales tax and any other tax. He has also given a findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. Reliance was placed on Tribunal's decision in the case of Pragathi Concrete Products Pvt. Ltd. reported in 2005 (183) E.L.T. 487. 4. The learned JDR Shri K. Sambi Reddy reiterated that the lower authorities have correctly interpreted Rule 6(3)(b) of Cenvat Credit Rules, 2002 and the only excludable element in the total price is sales tax or any other tax. Hence, he requested the Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d commissioning of the same. It is well settled that for calculation of Central Excise duty purposes, the cost of transportation and the cost of jointing, laying and commissioning of the pipes are not includible. When that is the case, there is no logic in saying that for purposes of Rule 6(3)(b) of Cenvat Credit Rules, 2002, these costs would not be excluded. The total price excluding sales tax c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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