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TMI Blog2015 (1) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... as “testing charges” of the said jig, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble under Cenvat Credit Rules, 2004. He further submitted that if the testing charges were not the part of assessable value of the moulds, there was no justification of these testing charges to form part of the assessable value of the moulds and charging duty on same at the time of import. The Customs authorities have assessed the valuation aspect of the moulds at the time of import and have charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is an integral part of the said imported moulds, i.e. capital goods. 4. I do not find force in Commissioner (Appeals) observations as referred above. On the other hand, I find force in Counsel s argument. Merely because testing charges have been shown separately, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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