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2015 (10) TMI 908 - CESTAT MUMBAI

2015 (10) TMI 908 - CESTAT MUMBAI - 2015 (326) E.L.T. 619 (Tri. - Mumbai) - Valuation - Inclusion of amount pertaining to debit notes and testing - Held that:- 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 (3) TMI 102 - CESTAT, NEW DELHI]. 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 cus .....

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Dixit, Assistant Commissioner (AR) : For The Petitioner Shri Sachin Chitnis, Advocate : For The Respondent ORDER Per: P.K. Jain This is an appeal filed by Revenue. Brief facts of the case are that the respondent assessee is a manufacturer of PD pumps/water pumps etc. Normally such pumps after manufacture are inspected and tested by themselves and sold. However, in some of the cases, their customers insist that such pumps should be inspected by third party before dispatch. In such cases, they get .....

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