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2012 (5) TMI 547 - AT - Central ExciseValuation of goods - Total consideration amount included erection and commissioning - Held that:- respondent entered into two different contracts, one is for supply of DG sets and the other is for installation/erection and commissioning at the customer’s site. The respondent was discharging duty on the DG sets at the time of clearance from the factory. As installation/erection and commissioning at customer’s site was under the separate contract, therefore we find no infirmity in the impugned order and it cannot be considered towards the assessable value of the DG sets - Decided against Revenue.
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