2025 (8) TMI 567

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....he learned Commissioner has dropped the proceedings, initiated against the respondent Suzuki Motorcycle India Pvt Ltd. 2. Briefly the facts of the present case are that the respondent are engaged in the manufacture of motorcycles, scooters and parts thereof, falling under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985 and are availing facility of CENVAT credit under the CENVAT Credit Rules, 2004. During the audit, it was revealed that since September 2009-2010 to 2013-14, the respondent was not including the amount of transit insurance collected from the dealers in their assessable value though the same was collected from the dealers in connection with the sale of their goods i.e. motorcycles. It was further allege....

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....insurance is one of the considerations for sale of goods and therefore should be included in the assessable value. 5. On the other hand, learned counsel for the respondent defended the impugned order and submits that the learned commissioner has considered all the facts and the relevant law and the agreement between the parties and has rightly come to the conclusion that the excess transit freight is not includible in the assessable value. In view of the various decisions of the Tribunal, she further submits that in the assessee's own case pertaining to excess freight collected by the respondent has been decided in favour of the respondent by the Tribunal in the case of M/s Suzuki Motorcycle India Pvt. Limited vs. Commissioner of Central E....

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.... dispute that place of the removal of excisable goods in the present case is the factory gate of the respondent and therefore, the excess transit insurance amount collected could not be the part of the assessable value of the vehicles., for this submission, she relied upon the following cases: Century Infrapower Pvt. Ltd. vs. Commissioner of Central Excise and Service Tax, Jaipur 2024 (6) TMI 376 CESTAT New Delhi. My Home Industries Pvt. Ltd. vs. Commissioner of Central Tax, Vishakhapatnam 2022 (12) TMI 133- CESTAT Hyderabad. Vijai Electricals Ltd. vs. Commissioner of Central Excise, Customs & Service Tax, Hyderabad-1 2020 (7) TMI 318- CESTAT Hyderabad. Marpol Pvt. Ltd. vs. Commissioner of C. Ex., Goa, Panaji 2017 (2) TMI 247-CESTAT....

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....from the dealer is merely a profit, on which no excise duty is attracted. For this submission, she relied upon the following decisions: Suzuki Motorcycle India Pvt. Limited vs. Commissioner of Central Excise, Delhi-III, 2023 (12) TMI 247- CESTAT Chandigarh (Supra). Baroda Electric Meters Ltd. vs. Collector, 1997 (94) E.L.T. 13 (S.C.) (Supra). ICOMM Tele Ltd. v. Commissioner 2010 (251) E.L.T. 103 (Tri-Bang.) (Appeal filed before Supreme Court dismissed as withdrawn). Commissioner of Central Excise & Cus., Bbsr-l vs. J.K. Paper Ltd. 2012 (284) E.L.T. 706 (Tri. - Kolkata) (Appeal filed before Supreme Court dismissed as due to monetary limit) CCE, Delhi-IV vs. Haryana Concrete Products Ltd. 2019 (1) TMI 494-CESTAT Chandigarh. 5.4 As ....