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TMI Blog2017 (4) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... 03-40219/2017 X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in the above batch of appeals is as to whether handling charges and postage shall form part of the assessable value. Similar issue was before the Bench in Appeal No.E/1090 & 1102/2005 which was disposed of by Final Order No.41665-41666/2016 dt. 28.9.2016 holding in favour of assessee. The Bench was of the view that post-clearance expenses shall not form part of the assessable value. The expens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 204/2008 OIA No.15/2008-CE dt. 25.1.2008 Amount Rs. 13,04,576 Penalty-5,00,000 2. 20 E/205/2008 OIA No.18/2008-CE dt. 25.1.2008 Amount Rs. 3,66,946 Penalty-15,000 3. 21 E/213/2008 OIA No.17/2008-CE dt. 25.1.2008 Amount Rs. 3,24,661 Penalty-15,000 4. 23 E/215/2008 OIA No.03/2008-CE dt. 16.1.2008 Amount Rs. 29,59,127 Penalty-1,00,000 5. 24 E/216/2008 OIA No.16/2008-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outcome in the course of manufacture of dutiable final product was scrap. Therefore, applying the first principle of law, scrap generated not being exempted goods manufactured, that is totally ruled out from scope of application of Rule 6 (2) of Cenvat Credit Rules, 2004. When the appellant succeeds on the first principle of law, there is no need to make any further enquiry. Consequently, all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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