2005 (7) TMI 165 - AT - Central Excise

Extract:
.......respect of the said goods, will not be added to the assessable value, as such expenditure is not incurred on behalf of the manufacturer (assessee) . 5. In view of the above, the OIO cannot be sustained. Hence we allow the appeal with consequential relief. (Operative portion of the Order already pronounced in open Court on conclusion of the hearing)