2015 (10) TMI 1226

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....espondent: Shri K. Sivakumar, Authorised Representative Per: P.K. Das Heard both the sides and perused the records. 2. The Appellants were engaged in the manufacture of Cement and Clinkers. They were availing benefit of CENVAT Credit and paying duty on dutiable and exempted final product. The issue involved in this case is as to whether the transportation charges and loading/unloading cha....

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....cate submits that the present case relates to prior to 01.04.2008. The learned Authorised Representative for the Revenue relied upon the decision of the Tribunal in the case of Timex Watches Ltd Vs CCE Noida - 2004 (174) ELT 462 (Tri-Del). We find that the Tribunal in the case of Areva T&D India Ltd had analised this issue in detail as under:- "2.The case of the department against the assessees....

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....(supra) was rendered prior to the amendment of Rule 6(3) of CCR, 2004, wherein the Tribunal uphold the Commissioners order holding that (i) cost of transportation, (ii) laying, (iii) jointing, (iv) testing and (v) commissioning could not be considered to be elements of the price of goods at the factory gate and rejecting the department's contention that the assessee should be subjected to 8% amou....