https://www.taxtmi.com/caselaws?id=341455 The Bench ruled in favor of the appellant on all issues. It was decided that handling charges and postage should not be included in the assessable value, leading to the waiver of imposed penalties. Additionally, the appellant was found not liable for a percentage levy on scrap and waste under Rule 6(2) of the Cenvat Credit Rules, 2004, as the scrap was a byproduct of manufacturing dutiable final products and not related to exempted goods. Penalties were waived in both batches of appeals, and the appellant's arguments were upheld. en-us Fri, 10 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341455 The Bench ruled in favor of the appellant on all issues. It was decided that handling charges and postage should not be included in the assessable value, leading to the waiver of imposed penalties. Additionally, the appellant was found not liable for a percentage levy on scrap and waste under Rule 6(2) of the Cenvat Credit Rules, 2004, as the scrap was a byproduct of manufacturing dutiable final products and not related to exempted goods. Penalties were waived in both batches of appeals, and the appellant's arguments were upheld. Case-Laws Central Excise Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341455