2019 (4) TMI 1066

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....llant Shri S. S. Chattopadhyay, Suptd. (A. R.) for the Revenue ORDER PER BENCH The present appeal is against the Order-in-Appeal No. 37/RAN/2009 dated 30/06/2009. The appellant is engaged in the manufacture of various types of polish such as Floor Polish, Auto Polish, Scooter Polish, Rubbing compound, Vinyl Polish e.t.c. These goods are falling under Chapter 34 of the Central Excise Ta....

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....f polish, a part of the metal containers manufactured is stock transferred to their sister unit situated at Ranchi. Central Excise Duty was paid on such clearances on the basis of the value of goods ascertained by appellant on the basis of cost of raw material for the prior period. Revenue disputed the valuation adopted and was of the view that value was required to be determined on the basis of C....

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....consider the actual amount recovered from the customers. As such, she submitted that there is no basis for demand of differential duty by adding the 'handling charges'. In respect of clearances of metal containers on stock transfer basis. It is her submission that the Central Excise Duty paid by the appellant in one unit is availed as Cenvat Credit by the other unit belonging to the same manufactu....

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....m the customers is relevant. Consequently, we find no basis for the Revenue to demand differential duty by adding the handling charges to the amount recovered through trade invoices. Hence, we find no basis for demand of differential duty on handling charges, which is set aside. 7. The second issue is with reference to valuation of empty metal containers which are stock transferred to the other....