2006 (12) TMI 27

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..... ppeal No. E/1015/2005 - Final Order No. 2052/2006, - Dated:- 14-12-2006 - [Order]. - The appellant is aggrieved with 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 su .....

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..... nce in relation to invoices of drawing design no. or code no. does not establish a definite link as these references 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, .....

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