2018 (9) TMI 165

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..... ng recovered as charges for return of empty truck from buyer’s premises which has no relation with the manufacturing activity. Moreover being freight charges they are not includable in the assessable value as held by Hon’ble Apex Court in the case of Ispat Industries [2015 (10) TMI 613 - SUPREME COURT] - appeal allowed - decided in favor of appellant. - Appeal No. E/373-374/2010-DB - A/11627-1162 .....

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..... n to charges made for return of empty of vehicle from the buyer s premises. He argued that freight charges recovered is not a part of assessable value in the light of decision of Hon ble Apex Court in the case of Ispat Industries 2015 (324) ELT 670 (S.C.). He argued that the charges for returned of empty vehicle have no relation with manufacture of goods and even otherwise these cannot form a part .....

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