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2009 (2) TMI 590

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....t / Order / Decisions)<br>Dated:- 11-2-2009<br>E/229- 230/2002 - 179-180/2009<br>Central Excise<br>Ms. Jyoti Balasundaram, &nbsp;Shri P. Karthikeyan, JJ. REPRESENTED BY : Shri V. Ravindran, Consult....

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....ve heard both sides. We agree with the contention of the Revenue that such costs are not deductible from the assessable value. Our view finds support from C.B.E.C.'s Circular No. 251/85/96-CX., dated ....