2015 (5) TMI 177

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..... ot disclose whether the transportation cost can be disintegrated from the contact between the manufacturer and the job worker appellant. Unless there is a clear disintegration made out by evidence, the appellant fails on this count. - In so far as handling charges is concerned, it is integrally connected with the input coming to the premises of the job worker. This cannot be disintegrated. For no .....

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..... rker 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 incurred by the job worker-appellant for un-loading the goods by its own workers shall be includible in the assessable value. 2. The written submissions filed by the appellant does not disclose whether the transportation cost ca .....

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..... d to manufacturer. Present case is determination of assessable value taking intrinsic value of transportation of assessable value taking intrinsic value of transportation charges in the hands of job worker. Accordingly the citation made by the appellant is not applicable to this case. Rather Revenue s reliance on Ujjagar Prints case - 1989 (39) E.L.T. 493 (S.C.) is the position of law settled. .....

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