2018 (8) TMI 1784

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....ars Ltd, Oswal Cables Pvt Ltd, Paramount Wires & Cables Ltd And Paramount Communication Ltd<br>Central Excise<br>2018 (8) TMI 1784 - CESTAT NEW DELHI - 2019 (366) E.L.T. 835 (Tri. - Del.)<br>CESTAT NEW DELHI - AT (Judgement / Order / Decisions)<br>Dated:- 10-8-2018<br>Appeal No. E/50264, 50266, 50369, 50384- 50387, 50439, 50441, 50443, 50447, 50453, 50622, 50724, 50726/2018-DB with CO/50358 & 504....

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....rder. 3. The facts of the case are that the respondents are manufacture of excisable goods and clearing the same from their factory and transportation cost after clearance from the factory gate has been borne by the buyers. The case of the Revenue is that as these goods have been delivered by the respondents to buyer's place, therefore, the transportation charges are to be included in the asses....

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....nufacture is not entitled to avail Cenvat credit. As the assessee is not entitled to avail Cenvat credit on outward transportation charges, therefore, the said charges cannot be included in the assessable value. Therefore, drawing the analogy from the order of the Hon'ble Apex Court cited hereinabove, we hold that the transportation charges beyond the place of removal i.e. factory or depot, the re....