2018 (2) TMI 559

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..... e value - at the relevant time the cost of transportation which has been charged separately by debit note is not includable for the purpose of central excise duty - reliance placed in the case of CCE v. Accurate Meters Ltd. [2009 (3) TMI 1 - SUPREME COURT] - appeal allowed - decided in favor of appellant. - E/913/09 - A/92038/2017 - Dated:- 15-12-2017 - Mr. Justice (Dr.) Satish Chandra, Preside .....

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..... learned A.R. for the department. 4. After hearing both sides, it appears that for determination of value, it is clear that Rule 5 of Valuation (Determination of Price of Excisable Goods) Rules, 2000 does not envisage the cost of transportation from the place of removal upto the place of delivery be included for determining the value:- 5. Where any excisable goods are sold in the circumstan .....

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