2000 (8) TMI 138

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..../95-A - 2893/2000-WZB/C-I<br>Central Excise<br>S/Shri Gowri Shankar, Member (T) and J.N. Srinivasa Murthy, Member (J) &nbsp; [Order per : Gowri Shankar, Member (T)]. - The question for consideration....

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....t, had the drawings not been supplied, the assessee would have been required to incur expenditure in their development which would have then formed part of the assessable value, is not relevant. It is....