2015 (1) TMI 27

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....M.S. Negi, DR, for the Respondent. ORDER Learned Counsel Shri Alok Arora for the appellant informed that the issue involved in the matter is whether Cenvat credit of CVD on design & testing charges paid on Bill of Entry on import of mould is admissible under Cenvat Credit Rules, 2004. He further submitted that if the testing charges were not the part of assessable value of the moulds, there ....

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....g, whereas the documents mention it was "testing JIG Kwah T/L". On examination of documents, the crucial point remains unanswered as to why testing 'charges' or 'fee' has not been mentioned in same fashion as has been inked in case of 'design fee' and as to why it has been shown separately. There is nothing on records to show that the captioned "testing JIG KWAH T/L" is in any way related to and i....