Cce vs Ludhiana Steel Rolling Mills on 31 May, 2004

JUDGMENT

K.K. Usha, J. (President)

1. The issue raised by the revenue in this appeal is whether ‘Dharmada’ charges shown in the invoices and recovered from the customers is required to be included in the assessable value under Section 4 of the Central Excise Act, 1944.

2. The Hon’ble Supreme Court in Civil Appeal No. 7900-92 dt. 28.11.2002 in the case of CCE, Allahabad v. Panchmukhi Engg. Works and Ors. has held that ‘Dharmada’ charged in the invoices and recovered from the customers is required to be included in the assessable value of the goods cleared.

3. In the light of above, we set aside the order impugned and allow the appeal.