https://www.taxtmi.com/caselaws?id=30921 Inspection and transport charges recovered under supply contracts were treated as buyer-borne reimbursement expenses, not part of the assessee's assessable value for reversing Cenvat credit under Rule 6 of the Cenvat Credit Rules, 2004. In the absence of contrary evidence, that factual finding was sustained, and the record disclosed no perversity, legal infirmity, or limitation defect warranting interference with the adjudication. The analysis therefore affirms that contractual charges characterised as reimbursements do not enter assessable value unless supported by cogent material showing otherwise. en-us Tue, 18 Mar 2008 00:00:00 +0530 Tue, 07 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30921 Inspection and transport charges recovered under supply contracts were treated as buyer-borne reimbursement expenses, not part of the assessee's assessable value for reversing Cenvat credit under Rule 6 of the Cenvat Credit Rules, 2004. In the absence of contrary evidence, that factual finding was sustained, and the record disclosed no perversity, legal infirmity, or limitation defect warranting interference with the adjudication. The analysis therefore affirms that contractual charges characterised as reimbursements do not enter assessable value unless supported by cogent material showing otherwise. Case-Laws Central Excise Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30921