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2015 (4) TMI 1131 - AT - Central ExciseAssessable value - manufacturing activity - whether activity of erection, installation and commissioning of the equipment is a service and is post manufacturing activity and nothing to do with the manufacturing activity and therefore the charges recovered for the said activity will not form part of the assessable value? - Held that:- We find that it is not disputed by the Revenue that the contract receipt is relating to erection, installation and commissioning charges for the transformer and voltage stabilizer. The said erection, installation and commissioning is done by the appellant in the customer’s premises. Further the goods when cleared from the factory are ready to use and complete in all respects. Erection, installation and commissioning in the present facts and circumstances of the case cannot be considered as part of the manufacturing activity of the goods and would therefore not form part of the assessable value of the goods. These activities are post manufacturing services. In view of the Hon’ble Supreme Court’s judgment in the case of Thermax Limited (1998 (4) TMI 134 - SUPREME COURT OF INDIA ), we allow the appeal in favour of assessee.
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