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Rako Mercantile Traders Versus Commissioner of Central Excise, Lucknow

2016 (1) TMI 154 - CESTAT ALLAHABAD

Valuation - whether the substantive benefit of exclusion of transportation charges to arrive at the assessable value - Held that:- The appellant has shown the contract/purchase order with the railways which indicate freight charges as ₹ 3/- per liter. The corresponding excise invoice does not indicate the freight charges but for each consignment there is a corresponding GR which indicates the freight amount. Further, a separate commercial invoice is raised for freight corresponding to the .....

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n the excise invoice. Reliance is placed on the judgments in the case of West Coast Paper Mills Ltd. v. CCE [2004 (7) TMI 150 - CESTAT, BANGALORE] and Goodyear India Ltd. v. CCE [2014 (6) TMI 682 - CESTAT NEW DELHI] - Impugned order is set aside - Decided in favour of assessee. - Appeal No. E/943/2007 - Dated:- 16-9-2015 - P.S. PRUTHI AND S.S. GARG, JJ. For The Appellant : Kapil Vaish, Chartered Accountant For The Respondent : Bharat B. Sharma, Asstt. Commissioner (AR) ORDER This appeal arises f .....

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were not shown in the excise invoices. The freight charges were recovered separately and therefore, are includable for arriving at the assessable value in terms of Section 4 of the Central Excise Act, 1944 read with Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The Dy. Commissioner confirmed the demand of duty by including the freight charges in the assessable value. The Commissioner (Appeals) upheld this order. The appellant is in appeal agains .....

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manufacture of the excisable goods. The Commissioner (Appeals) held, in para 12 of his order, that the sale took place at the time of removal of goods from the factory. This finding is not challenged by Revenue and, therefore, is to be accepted. Having accepted the 'place of removal' as factory, the value is to be determined under Rule 5 ibid which states that: "except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, th .....

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