2015 (10) TMI 908

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..... ]. We also note that the amount corresponding to the debit notes is nothing but the amount the respondent-assessee has paid to the third party as per the direction of the customer. Thus the said amount has nothing to do with the transaction value - In view of the above position and keeping in view the decision of the Larger Bench in the case of Bhaskar Ispat Pvt. Ltd. (2004 (3) TMI 102 - CESTAT, N .....

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..... et the pumps inspected by the third party. The amounts paid to such third parties are recovered from the customers through debit notes. The case of the Revenue is that the amount pertaining to such debit notes will form part of the assessable value. The appellants contention is that such an inspection is not part of their manufacturing or sale proceeds but is carried out at the instruction of the .....

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..... e submissions of both the sides. We find that the issue is already decided by the Larger Bench of this Tribunal in the case of CCE, Raipur vs. Bhaskar Ispat Pvt. Ltd. reported in 2004 (167) ELT 189 (Tri.-LB). We also note that the amount corresponding to the debit notes is nothing but the amount the respondent-assessee has paid to the third party as per the direction of the customer. Thus the said .....

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