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2014 (11) TMI 391 - AT - Central ExciseValuation of goods - Inclusion of installation, erection and commissioning charges - erection, commissioning and installation activity undertaken and amount charged separately, cannot form part of the assessable value of the goods supplied - impugned orders are not sustainable in law and the demands of duty made by including the erection, commissioning and installation charges in the assessable value of the Cranes & Hoists cannot be sustained in law as manufacture and rendering of services are distinct and different activities and have been taken under separate contracts - Following decision of De Nora India Ltd. - [2010 (5) TMI 749 - CESTAT MUMBAI] and Nichrome Metals Works Pvt. Ltd. - [2000 (4) TMI 813 - Supreme Court of India] - Decided in favour of assessee.
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