2011 (7) TMI 908

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....aule Heard both sides. 2.The Revenue is in appeal against the order-in-appeal No. PII/PAP/197/2009  dated 22.09.2009 whereby the Commissioner (Appeals) set aside the order passed by the lower adjudicating authority. 3. Briefly stated facts of the case are that the respondent M/s. Multifilms Plastics Pvt. Ltd. is engaged in the manufacture of excisable goods falling under Chapter Head....

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....y paid on assessable value which was inclusive of freight charges (Rs.1,18,038/-) and thereby confirming Rs.1,91,609/- along with interest and with imposition of equal penalty. Aggrieved by the order, the respondent challenged the same. The Commissioner (Appeals) in turn set aside the order of the lower adjudicating authority. Being aggrieved by the order, the Revenue has come up with the present ....

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.... of the Tribunal in the case of ABB Ltd. Vs. Commissioner of Central Excise, Bangalore - 2009 (15) STR 23 (Tri-LB) has held that the services availed by a manufacturer for outward transportation of final products from the place of removal shall be treated as input services in terms of Rule 2(l)(ii) of Cenvat Credit Rules, 2004. The Hon'ble Karnataka High Court in the case of ABB Ltd. (supra) held ....