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2013 (7) TMI 564 - AT - Central ExciseValuation - inclusion of Transportation charges in the assessable value for charging excise duty - Separate invoices were raised for transportation charges – Held that:- No ground is made out that the transportation charges are far in excess of the actual transportation charges thus shifting the value of goods to transportation charges. Transportation charges not to be included in the assessable value for the purpose of charging excise duty- Decided against the Revenue. Inclusion of Value of Acoustic Enclosures - There is no finding to the effect that these goods were bought out by the respondent and not manufactured by them – Held that:- If the goods like acoustic enclosure is manufactured in the factory of respondent and cleared, excise duty is payable on it whether it is cleared along with DG sets or separately. Since the respondents are not in a position to demonstrate that the items in question were not manufactured by them the appeal filed by Revenue in this respect is allowed – Decided in favor of Revenue. Erection and Commissioning Charges – Held that:- Excise duty is on manufacture. Erection and Commissioning is in the nature of a service and the apex court had held in the case of Thermax Ltd [1998 (4) TMI 134 - SUPREME COURT OF INDIA] that payments made towards erection and commissioning cannot form part of assessable value of excisable goods – Decided against the Revenue.
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