TMI Blog2003 (4) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... recovering Rs. 2.00 per sleeper as loading charges from the Railway in respect of sleepers loaded in wagons/vehicles from the stockyard situated within the precincts of their factory. The issue is whether this amount of Rs. 2.00 should be included in the assessable value of the sleeper. The Assistant Commissioner had passed the order-in-original dropping the demand of Rs. 7,200/- deciding the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses cannot be deducted. (3) In other judgment on Indian Oxygen Limited v. CCE, the Hon'ble Supreme Court has held that insofar as the loading charges incurred for loading the goods within the factory are concerned, they are to be included in the assessable value irrespective of who has paid for the same but the loading expenses incurred outside the factory gate are excludible." 2. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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