2006 (2) TMI 47

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..... 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. Vs. CCE vide Final Order No. 522/05 dated 4.7.05 to submit that the loading charges at depot are includible in the assessabl .....

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..... Ltd. reported in 1983 (14) ELT 1896 and Government of India Vs. Madras Rubber Factory Ltd. reported in 1995 (8) RLT 517 (SC) = l995 (77) ELT 433 (SC). 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/wholesale customer also in addition to loading charges at depot. The dispute is in .....

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..... have nothing to do with the manufacture as they are for delivery of the filed 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, irrespective of who has paid for the same but the loading expenses .....

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