https://www.taxtmi.com/caselaws?id=328963 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the ld. Commissioner (Appeals) in a case concerning Central Excise Duty calculation. The Tribunal ruled that transport expenditure of bare pipes from the appellant's premises to the job worker's premises should not be added to the assessable value for duty calculation. It was determined that Rule 5 did not apply as the goods were removed for job work, not subsequent sale, and the duty payment based on contract price was deemed lawful, eliminating the need for additional freight charges. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision. en-us Fri, 26 Feb 2016 00:00:00 +0530 Sat, 18 Jun 2016 10:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328963 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the ld. Commissioner (Appeals) in a case concerning Central Excise Duty calculation. The Tribunal ruled that transport expenditure of bare pipes from the appellant's premises to the job worker's premises should not be added to the assessable value for duty calculation. It was determined that Rule 5 did not apply as the goods were removed for job work, not subsequent sale, and the duty payment based on contract price was deemed lawful, eliminating the need for additional freight charges. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision. Case-Laws Central Excise Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328963