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2016 (6) TMI 1261
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.... For the Respondent : Kanu Verma, DR ORDER V. Padmanabhan (Technical Member) The appellant is a manufacturer of petroleum products such as motor spirit, high speed diesel, superior kerosene oil, etc. falling under Chapter 27 of the Central Excise Tariff Act. The present appeal relates to the warehousing facility of the appellant. The goods manufactured at the refinery of the appellant s....
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.... the assessable value. 2. The Original Adjudicating Authority vide his order dated 20/08/2008 confirmed the demand of duty amount of Rs. 3.15 crores (approximately) towards inclusion of freight charges incurred for transportation of goods from the warehouse upto the depot. 3. The appellant has challenged this order on the grounds that the charges incurred for transportation of their goods up....
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....espondent. 5. In terms of the Valuation Rules, it is clear that an assessee will be entitled to deduction of the cost of transportation from the premises of the depot till the premises of the ultimate customers. The appellant has asserted that the lower authority has mistakenly added the above cost considering it as the freight incurred from the warehouse to the depot. To confirm the facts, the....