assessable value irrespective of who has paid for the same but charges for loading and unloading done outside the factory gate are not includible ... total sales, additional transportation, special packing, loading and unloading charges are not includible in the assessable value being post manufacturing expenses
tonne and to forbear them from including handling charges in the price of soda ash and Sodium Bicarbonate for the purpose of determination of their ... factory staff connected with the supervision of loading operations.
These were the heads of handling charges which were sought to be excluded from the value
seals were found fictitious and rivets clamps were found tampered. The connected load was found to the extent of 230.456 kW for IP connection ... tampered. The connected load was found to the extent of 230.456 kW(IP) and 9.9 kW (IL) against the sanctioned load
Associated Cement Co. Ltd. vs Cce on 17 November, 2000
Equivalent citations: 2001(96)ECR176
adjustments are required to be made towards interest charges which Conwel Cans will normally incur for 45 days @16.5% on the raw material cost ... interest free loan from the buyer is required to be re-loaded by hiking the price charged to that extent, in view of Supreme Court
Suzuki Processors vs The Commissioner, Central Excise And ... on 23 May, 2000
Equivalent citations: 2001
Associated Cement Co. Ltd. vs Commissioner Of Central Excise on 17 November, 2000
Equivalent citations
Commissioner Of Central Excise vs Soft Beverages Pvt. Ltd. And Anr. on 3 January, 2000
Commissioner Of C. Ex. vs Godrej And Boyce Mfg. Co. Pvt. Ltd. on 7 March
Suzuki Processors vs The Commissioner And Ors. on 23 May, 2000
Equivalent citations: 2000(2
