2009 (2) TMI 590

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - 11-2-2009 - Ms. Jyoti Balasundaram, Shri P. Karthikeyan, JJ. REPRESENTED BY : Shri V. Ravindran, Consultant, for the Appellant. Shri V.V. Hariharan, Jt. CDR, for the Respondent. [Orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eductible from the assessable value. Our view finds support from C.B.E.C. s Circular No. 251/85/96-CX., dated 14-10-96 and from the plain language of the statute itself. In the light of the above, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X