2007 (7) TMI 74

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....ng both sides, we are of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with predeposit, we take up the appeal. 2. The appellants are manufacturers of chemicals including chlorine. During the period from July 2000 to January 2003, they cleared liquid chlorine in their own cylinders to M/s. Tamil Nadu News Print Limited on payment of duty on the....

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.... the appellant relies on the Tribunals decision in the case of Associated Drug Company v. CCE, Bangalore [2005 (191) E.L.T. 168 (Tri.-Bang)], while the respondent relies on the Board's Circular No. 827/4/2006-CX, dt. 12-4-2006. In the above case cited by the appellants counsel, it was held that, as duty of excise was a levy on manufacture, charges incurred in the transportation of the excisable go....

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.... the amount from the buyer, it would not be available as a deduction. We have not found any parity between the factual situation considered by the Board in the circular and the one considered by the Tribunal in the case of Associated Drug Company (supra). Even otherwise, the Tribunal's decision will prevail. 4. On the facts of the case, we hold that, where onward freight was not includible in t....