2006 (2) TMI 47

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....y the Commissioner (Appeals) whereby the abatement in respect of loading charges at depot was allowed from the assessable value of the goods. The Revenue is relying upon the decision of Tribunal in the case of M/s. Modi Rubber Ltd. Vs. CCE vide Final Order No. 522/05 dated 4.7.05 to submit that the loading charges at depot are includible in the assessable value of the goods cleared from depot wher....

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....vernment of India Vs. Madras Rubber Factory Ltd. reported in 1995 (8) RLT 517 (SC) = l995 (77) ELT 433 (SC). We find that issue in the present appeal is different. Here the appellant are asking for abatement from the assessable value the cost of freight from depot to dealer/wholesale customer also in addition to loading charges at depot. The dispute is in respect of loading charges at depot, there....

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....re as they are for delivery of the filed cylinders and collection of the empty cylinders. These charges have to be excluded from the assessable value. Insofar as the loading charges incurred for loading the goods within the factory are concerned, they are to be included in the assessable value, irrespective of who has paid for the same but the loading expenses incurred outside the factory gate are....