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TMI Blog2018 (3) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that the value of goods consigned by them to the Appellant includes all the incidental charges. No any contrary evidence to the above has been brought on record by the Revenue. The Revenue has not brought any evidence on record either by investigation at the supplier end or from the records of M/s Indofil Chemicals that they have not included the impugned charges in the cost of raw material - the invoice value considered by the Appellants for determining the assessable value of final product is in conformity with the Valuation Rules. Appeal allowed - decided in favor of appellant. - Appeal No. E/1071/08 - A/85349/2018 - Dated:- 26-2-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection to scrutinize and verify the documents and identify the actual cost of raw material and packing materials along with actual charges incurred towards cost of transportation, insurance and other overheads that can be includable in the assessable value. The adjudicating authority in the demand proceedings held that in absence of purchase order or any other documents, which can prove that the freight and other charges are subsequently included in the value, the exact amount of freight , insurance and other overheads cannot be determined. He held that in five cases of purchases, the total freight involved is ₹ 13,500/- and the value of goods is ₹ 3,50,320/- hence the freight works out to be 3.85% of the value of goods. Thus lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority had scrutinized the duty paid invoices under the cover of which the goods were received by the appellant and on which the Appellant availed cenvat credit. All these invoices show that in case of some of the raw materials M/s Indofil Chemical Industries had consigned the goods to the Appellant on payment of duty and in other cases the goods were directly supplied by the supplier to the Appellant on the instructions of Indofil Chemical Industries. The adjudicating authority after scrutiny of all the raw material invoices has stated that only in case of 5 invoices the freight was separately charged and in other cases since no amount of freight is appearing, he loaded the amount of 3 per cent of invoice value to the landed cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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