https://www.taxtmi.com/caselaws?id=78192 The CESTAT, New Delhi, rejected the Department's appeal in a case concerning the interpretation of Rule 6(3)(b) of Cenvat Credit Rules. The dispute centered on whether excess freight should be included in the total price calculation of exempted goods. The Member (T) held that transportation costs post-clearance should not be considered in determining the total price. Citing a Supreme Court judgment, it was concluded that profit from such activities should be excluded. The Department's attempt to distinguish a prior Supreme Court decision was dismissed, affirming the lower authorities' decision to drop the demand for payment based on alleged excess freight. en-us Wed, 06 Jan 2010 00:00:00 +0530 Mon, 08 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78192 The CESTAT, New Delhi, rejected the Department's appeal in a case concerning the interpretation of Rule 6(3)(b) of Cenvat Credit Rules. The dispute centered on whether excess freight should be included in the total price calculation of exempted goods. The Member (T) held that transportation costs post-clearance should not be considered in determining the total price. Citing a Supreme Court judgment, it was concluded that profit from such activities should be excluded. The Department's attempt to distinguish a prior Supreme Court decision was dismissed, affirming the lower authorities' decision to drop the demand for payment based on alleged excess freight. Case-Laws Central Excise Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78192