https://www.taxtmi.com/caselaws?id=344797 Design and development charges paid to a sister concern for services used in manufacturing welding machines were held not to form part of the assessable value for central excise. The goods were sold to independent buyers at transaction value, and the services were obtained on a principal-to-principal basis against payment rather than supplied free by customers. As the expenditure was booked in the assessee's profit and loss account and was not separately recovered from buyers, it had no direct nexus with the sale price. The duty demand was therefore unsustainable. en-us Tue, 30 May 2017 00:00:00 +0530 Mon, 05 Feb 2018 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344797 Design and development charges paid to a sister concern for services used in manufacturing welding machines were held not to form part of the assessable value for central excise. The goods were sold to independent buyers at transaction value, and the services were obtained on a principal-to-principal basis against payment rather than supplied free by customers. As the expenditure was booked in the assessee's profit and loss account and was not separately recovered from buyers, it had no direct nexus with the sale price. The duty demand was therefore unsustainable. Case-Laws Central Excise Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344797