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TMI Blog2015 (10) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- Tribunal in the case of Areva T&D India Ltd (2009 (7) TMI 1127 - CESTAT CHENNAI) held that freight and insurance charges do not form part of the assessable value for the purpose of payment of 8% amount in terms of Rule 6(3) of the said Rules, 2004. The Rule was amended on 01.04.2008. On a query from the Bench, the learned Advocate submits that the present case relates to prior to 01.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... linkers. They were availing benefit of CENVAT Credit and paying duty on dutiable and exempted final product. The issue involved in this case is as to whether the transportation charges and loading/unloading charges would be included in the price of exempted goods for payment of 8% of the amount under Rule 6 of the CENVAT Credit Rules, 2004. We find that this issue is no more res integra in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd Vs CCE Noida - 2004 (174) ELT 462 (Tri-Del). We find that the Tribunal in the case of Areva T D India Ltd had analised this issue in detail as under:- 2.The case of the department against the assessees is that during the period of dispute namely Feb-06 to June-06, Rule 6(3) of Cenvat Credit Rules, 2004, would require that a manufacturer of both dutiable and exempted goods not maintaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, (iv) testing and (v) commissioning could not be considered to be elements of the price of goods at the factory gate and rejecting the department s contention that the assessee should be subjected to 8% amount on price attributable to the above elements. Following the ratio of the decision cited supra, we set aside the impugned order, by holding that the elements of freight and insurance charge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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