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2008 (10) TMI 516 - AT - Central ExciseValuation - Installation charges - Held that: - Tribunal in case of M/s. Rhino Machines (P) Ltd. v. CCE, Vadodara, [2004 (12) TMI 139 - CESTAT, MUMBAI], has held that the goods to be assessed in the form in which cleared from the factory and subsequent activities of fabrication, erection and technical supervision charges at site will not form a part of the assessable value of the goods cleared from the factory - The installation charges being a separate activity, we find no reason to hold that the same was a part of the transaction so as to include the charges collected on value of such activity in the assessable value - appeal allowed - decided in favor of appellant.
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