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2016 (6) TMI 1057 - CESTAT NEW DELHIValuation - inclusion of design and engineering charges - receipt of additional consideration in the guise of transportation charges - manufacturers of equipment and machinery item - Held that:- The appellants did the designing and engineering for the civil structure at the premises of M/s. SAIL, BSP where the erection and installation of walking beam cooling bed etc. was done on turnkey project basis. - these design and engineering charges do not pertain to the plant and equipment manufactured by the appellants in their factory and sold as part of the turnkey project. When that is the case, there is no question of inclusion of such designing and engineering charges in working out the assessable value of the goods manufactured by the appellants. - Demand is not maintainable As regards the consideration received for storage, handling, erection, commissioning and P G test of plant and equipment charges, Commissioner (Appeals) has set aside the demand by observing that the same are the activities relatable to erection of plant and machinery at the site of M/s. SAIL. The erection and installation is done out of goods supplied by the assessee as well as by others and which ultimately results into coming into existence of immovable rail mill. Demand cannot sustain - Decided against the revenue.
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