2009 (8) TMI 1000

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....cation No. 30/2004-C.E., dated 9-7-2004 which allows clearance of goods without payment of duty subject to the condition that no Modvat credit stands availed by the assessee. 2. The major dispute relates to the above two notifications. The benefit of Notification No. 30/2004-C.E. stands denied by the Commissioner and duty of Rs. 1,44,87,970/- (Rupees one crore forty four lakh eighty seven thousand nine hundred and seventy only) stands confirmed against the appellant on the ground that they had initially availed the Modvat credit in respect of the entire raw material, without maintenance of separate records, though the credit in respect of inputs used in the manufacture of the final product cleared in terms of Notification No. 30/2004-C.E....

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....d advocate submits that such handling charges were being recovered from the customers on account of loading/unloading of the goods at their premises, transportation and transit insurance. He, however fairly agrees that though in terms of the Larger Bench decision of the Tribunal in the case of CCE, Mumbai v. Supreme Petrochem Ltd. reported in 2009 (240) E.L.T. 38 (Tri.- LB) = 2009 TIOL 1133 (CESTAT, Mum. - L.B.), the expenses for loading of the goods in their factory premises is required to be added in the assessable value but submits that the expenses incurred for unloading the goods at the buyers' premises, for transportation of the same and for transit insurance would not be a part of the assessable value. He further submits that the fac....