2006 (12) TMI 27

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....th the OIA No. 160/2005 dated 31-8-2005 by which the credit of Rs. 3,840/- availed on invoices raised for development charges of the ware bloc machine and traveling wheel was rejected. The Revenue issued Show Cause Notice to disallow the credit. The same was confirmed with like sum as penalty and appropriate interest. 2.The appellant's contention is that the development charges  were a par....

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....ces may relate to other supplies also. The learned Consultant points out to the invoices and reference to the price mentioned therein. He submits that all the particulars are very clear and clearly establish the payment of development charges, which is part of the Transaction Value and, therefore, rejection is not on correct premises. 3.The learned JDR reiterates the departmental view. 4.I h....