TMI Blog2014 (6) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... luded that such inspection, which was got done from a third party, was on insistence of U.P. Jal Nigam and has got nothing to do with the marketability in the ordinary course. If the same was necessary for marketability of the goods, the same would have been carried out in 100% of the goods manufactured by the assessee. Inasmuch the said inspection is only in respect of sale to one party and inspe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has rejected their claim of third party inspection charges. 2. After hearing both sides, we find that appellant is engaged in the manufacture of PVC pipes. The same are being supplied by him to Government as also to the private parties. While clearing the goods, the appellant has claimed the deduction of equalized freight from the total consideration so as to arrive at the correct assessable va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Supreme Court. Revenue is in appeal against the said order. 3. From the above, it is seen that for extending the benefit to the assessee, the Commissioner (Appeals) has referred to Board s Circular as also to various decisions of the Tribunal as also of Supreme Court. Revenue in their memo of appeal have not raised any ground as to why the said circular and the decision should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction is being carried out only in respect of sale to M/s. U.P. Jal Nigam. There is no inspection being carried out in respect of sales made to other persons. As such, it can be concluded that such inspection, which was got done from a third party, was on insistence of U.P. Jal Nigam and has got nothing to do with the marketability in the ordinary course. If the same was necessary for marketabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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