Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2015 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2281 - SC - Central ExciseValuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included for determining the assessable value - Held that:- On the facts of this case, while coming to the aforesaid conclusion, the CESTAT has relied upon the judgments of this court in 'PSI Data System Ltd. v. Collector' [1996 (12) TMI 47 - SUPREME COURT OF INDIA], 'Mittal Engineering Works Pvt. Ltd. v. Collector' [1996 (11) TMI 66 - SUPREME COURT OF INDIA], holding that inclusion of installation, erection and commissioning charges for equipment installed at customer's premises cannot be added/ included to determine the assessable value. - This is obvious conclusion on reading of Section 4 of the Central Excise Act as per which the transaction value is to be arrived at at the time of clearance of the goods at the factory gate. All the expenses which are incurred post clearance (that too, after the supply of equipment) in respect of installation, etc., could not have been taken into consideration in the facts of the present case as noted by the CESTAT. - No merit in appeal - Decided against Revenue.
|