2015 (5) TMI 177

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.... ORDER None present for the appellant put written submissions dated 22-11-2013 has come on record. There are two questions involved in this appeal. The first one is as to whether transportation cost of input sent to the job worker's premises shall be included in the assessable value of the goods manufactured by the said job worker. The second question is as to whether the handling charges incurre....

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....ty involves cost whether expressed for intrinsic. 4.    Appellant relied on the decision in the case of CCE, Bhubaneshwar v. Mamta Drinks & Industries Ltd. 1997 (90) ELT 526 (Tribunal). This case pertains to the transportation of empty bottles related to manufacturer. Present case is determination of assessable value taking intrinsic value of transportation of assessable value taki....