2008 (3) TMI 233

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.... Dr. Samir Chakraborty and C.M. Ghorawat, Advocates, for the Respondent. [Order per: D.N. Panda, Member (J)]. - This Appeal involves a very small question whether inspection and transport charges realized by the Appellant shall form part of the Assessable Value while computing reversal @ 8% towards Cenvat credit of input commonly used for manufacture of dutiable and exempted goods. 2. Reve....

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....dvocate along with Shri C.M. Ghorawat, Advocate appearing for the Respondent submitted that the learned Adjudicating Authority had threadbare examined the contracts which related to the supplies to Government departments under D.G.S. & D Rate Contract. There was nothing hidden. The terms of the contract require transporting and inspection charges to be borne by the buyer and the Respondent has to ....