2008 (3) TMI 233

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..... horawat, Advocates, for the Respondent. [Order per: D.N. Panda, Member (J)]. - This Appeal involves a very small question whether inspection and transport charges realized by the Appellant shall form part of the Assessable Value while computing reversal @ 8% towards Cenvat credit of input commonly used for manufacture of dutiable and exempted goods. 2. Revenue being aggrieved by the order dated .....

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..... vocate appearing for the Respondent submitted that the learned Adjudicating Authority had threadbare examined the contracts which related to the supplies to Government departments under D.G.S. & D Rate Contract. There was nothing hidden. The terms of the contract require transporting and inspection charges to be borne by the buyer and the Respondent has to only make arrangement for the same on beh .....

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..... own in record to have been borne. It is settled law that the factual finding of Authority below cannot be upset or disturbed unless there was perversity or un-impeachable by any credible evidence. Therefore we hold that the order of adjudication does not suffer from any legal infirmity or any irrationality. 4.3 The Appeal filed by Revenue is dismissed. (Operative part of the order and reasons of .....

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