TMI Blog2016 (2) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - demand of duty on insurance charge, handling charge, storage, packing and forwarding charges - HELD THAT:- There are force in the arguments of the Ld. Counsel that no Central Excise duty can be levied on clearance of inputs on the ground that there is shortage. Central Excise duty is leviable on manufacture, and there is no manufacture of inputs in the instance case. Hence levy of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal, the lower authorities have confirmed Central Excise duty on the value of inputs found short on the ground that Cenvat Credit was availed on the Central Excuse duty paid on the said inputs. In addition to the same, duty has also been charged on the amount of Insurance charges paid to the Insurance Company for covering the risk of the goods transported outward from the place of remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excuse duty. Similarly, he also contents that the handling charges, storage, packing and forwarding charges also pertain to post clearance of the goods and therefore are not includable in the assessable value. 3. On the other hand, the Ld. Authorised Representative for Revenue argues that the appellants have collected these amounts from their customers and therefore the same should be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and forwarding charges, it is observed that these activities pertain to post manufacturing and post clearance of the goods. Such amounts are not includable in the assessable value for determining Central Excise duty. Therefore, the demand in such respects are also not sustainable. Thus, in short, the impugned orders of lower authorities are found to be non-sustainable and hence set aside. 5. Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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