9911796707
TMI Blog2006 (2) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... Kang, Vice-President]. - Heard both sides. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the abatement in respect of loading charges at depot was allowed from the assessable value of the goods. The Revenue is relying upon the decision of Tribunal in the case of M/s. Modi Rubber Ltd. v. CCE vide Final Order No. 522/2005, dated 4-7-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions of Hon ble Supreme Court in the case of Union of India Ors. v. Bombay Tyre International Ltd. reported in 1983 (14) E.L.T. 1896 and Government of India v. Madras Rubber Factory Ltd. reported in 1995 (77) E.L.T. 433 (S.C.). We find that issue in the present appeal is different. Here the appellant are asking for abatement from the assessable value the cost of freight from depot to dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear from Section 4 that the delivery and collection charges have nothing to do with the manufacture as they are for delivery of the filled cylinders and collection of the empty cylinders. These charges have to be excluded from the assessable value. Insofar as the loading charges incurred for loading the goods within the factory are concerned, they are to be included in the assessable value, irre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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