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M/s. Rayalaseema Concrete Sleepers Pvt. Ltd. Versus CCE, Raipur (CG)

2016 (7) TMI 1169 - CESTAT NEW DELHI

Assessable value of the sleepers - inclusion of inspection charges collected from the Railways and paid to RITES -Held that:- We find that the issue is no more res integra and settled by the Larger Bench of the Tribunal in the case of Commissioner of .....

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eal 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 Sinha, Advocate for the appellant Shri G.P. Singh, DR for the respondent ORDER .....

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by them in terms of the purchase order placed by the Railways, are required to be added in the assessable value of their final products or not. We find that the issue is no more res integra and settled by the Larger Bench of the Tribunal in the case .....

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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 .....

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