2006 (6) TMI 47

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..... fter going through material on record found as follows: "Issue involved in the present appeal is regarding addition of 2% service charges being recovered from wholesales/retailer by M/s. Larsen & Toubro Ltd., sole distributor for appellant's goods, in the assessable value of clearance mode for captive consumption and to M/s. Larsen & Toubro Ltd., in their factory. In the present case it is a matt .....

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..... ubro Ltd." and there after relying upon the decision of this tribunal in the case of Xerographers Ltd. vs. CCE -1999(108) ELT 372 allowed the appeals against the order of the lower authority and setting aside that order. 2. Revenue is aggrieved, on the grounds, that the findings of the Commissioner (Appeals) to the fact there is no flow back in the transaction interse between Larson & Toubro Ltd .....

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..... ss of buyers for electrodes consumed by M/s Larsen & Toubro Ltd. and electrode sold in the capacity as distributor/dealer would be different & can have different prices under the erstwhile section to Valuation. We find no merits in appeal filed by Revenue to upset the order of Id. Commissioner. 4. Appeal consequently rejected. Pronounced in Court.       
Case la .....

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