2016 (2) TMI 1360

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.... the Appellant : Paritosh Gupta, Advocate For the Respondents : Alok Srivastava, Authorised Representative ORDER P.M. Saleem, Member (T) 1. In the present appeal, the lower authorities have confirmed Central Excise duty on the value of inputs found short on the ground that Cenvat Credit was availed on the Central Excuse duty paid on the said inputs. In addition to the same, duty has al....

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.... manufacturing and post clearance activity and therefore the said element cannot be included in the assessable value of the goods for the purpose of levying Central Excuse duty. Similarly, he also contents that the handling charges, storage, packing and forwarding charges also pertain to post clearance of the goods and therefore are not includable in the assessable value. 3. On the other hand, ....