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2008 (5) TMI 62 - CESTAT NEW DELHI
Appellants after selling ICAM systems, also do job of erection, installation etc. - erection, installation, supervision & commissioning at site or training of the customer’s employees are purely optional & impugned activity results in ICAM systems becoming fixed to the ground and becoming immovable property – held that impugned charges on account of installation etc. are clearly post removal expenses, having no nexus with manufacturing/marketing of the goods and hence not includible in A.V.