2017 (12) TMI 429

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....manufacture of Laminated sheets of different grades, shapes and designs. The appellant used to clear goods from depots located at different places in India. Therefore, assessments were ordered to be provisional. The provisional assessments for the year 2000-2001 were finalized through Order-in-Original No.86/Prov.Ass./Century/2005 dated 31.10.2005. The Original Authority finalized assessment and while finalizing assessments did not allow deductions on account of cash discounts, freight on own vehicle and outside vehicle. The appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) had decided the said through impugned Order-in-Appeal dated 28.08.2006 holding that the order passed by the Original Authority was....

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.... Excise-III v/s TVS Motor Company Ltd. reported at 2016 (344) ELT 246 (Tri. Chennai). He has submitted that the decision of this Tribunal in the said case of TVS Motor is that there is no requirement to show separately in the invoice the expenses incurred towards transportation of goods from place of removal to place delivery since the expenses are in-built in the price. Further learned counsel has submitted that Original Authority had not allowed deduction on account of cash discount stating that wherever the discounts were established to have been passed on deduction has been allowed. Learned counsel submits that wherever discounts on the finish goods have not been passed on as per Original Authority's finding they have documents to estab....

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....o either depot or place of delivery. We also notice that transaction value has included all the expenses incurred such as storage and outward handling but did not include expenses incurred on transportation of goods from the factory gate outwards. It clearly indicates that the concept was clearance at the factory gate and expenses incurred after clearance from factory gate do not become part of transaction value. In view of such provisions, we hold that in the present case cost of transaction or expenses incurred on transportation were not part of transaction value and, therefore, Central Excise duty on the same cannot be collected. Further in respect of cash discount for the period subsequent to 01.07.2000 if it is established that cash di....