Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 71 - AT - Central ExciseTurnkey project - manufacturing plant and supply of plant and machinery in addition to erecting the plant at the work site as per the design layout, etc. provided by the buyer - They discharged Excise duty on the entire contract amount - they raised a debit note on the buyer towards reimbursement of travelling expenses to the customer’s site for undertaking erection and commissioning work – Held that:- Demand of the Department for inclusion of travelling expenses from the factory to the customer’s site for erection and installation work cannot form the part of the transaction value under Section 4 of Central Excise Act, 1944 and, therefore, excise duty demand on such value is not sustainable in law.
|