Commissioner Of Central ... vs M/S Supreme Fabrics Ltd

The Supreme Court ruled that loading charges collected by the assessee should be treated as cum-duty price under Section 4(4)(d)(ii) of the Central Excise Act, 1944, allowing for abatement of central excise duty on these charges. The Court upheld the Tribunal's decision that the loading charges are includible in the assessable value, and the Department's argument that these charges constituted part of the cost of production was rejected. Consequently, the appeal by the Department was dismissed, affirming the Tribunal's ruling.