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of <h1>Appellate Tribunal Overturns Decision on Inspection Costs In Steel Forgings</h1> <h3>BHARAT FORGE LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE</h3> BHARAT FORGE LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE - 2001 (133) E.L.T. 638 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai heard a case where the appellant resisted adding inspection costs by a third party agency to the assessable value of steel forgings. The Commissioner (Appeals) held that without evidence to prove the third-party inspection was additional, the costs were includible. The appeal was allowed, the impugned order was set aside, and the matter was remanded for further examination by the Commissioner (Appeals).
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