2016 (7) TMI 1169

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..... t Pvt. Ltd. (2004 (3) TMI 102 - CESTAT, NEW DELHI ). It stands concluded in the said decision that the inspection charges paid to Rites on behalf of the Railways are not includible in the assessable value. - Excise Appeal No.E/2819/2007-EX(DB) - Final Order No.51797/2016 - Dated:- 13-5-2016 - Smt. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Ms. Surabhi .....

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..... lways are not includible in the assessable value. 2. At this stage, ld. DR for the Revenue brings to our notice a decision of the Hon ble Supreme Court in the case of CCE, Tamil Nadu Vs. Southern Structurals Pvt. Ltd. - 2008 (229) ELT 487 (SC) laying down that the inspection charges of ₹ 2400 /- per wagon collected by the assessee would form part of the assessable value. 3. We find .....

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