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2016 (2) TMI 454 - CESTAT MUMBAIDemand of Central Excise Duty - for the period 14/08/2002 to 30/06/2003 - denial on the ground that they had undervalued the goods cleared by them - Held that:- The issue is no more res-integra as the Apex Court in the case of Thermax Limited (1998 (4) TMI 134 - SUPREME COURT OF INDIA) has settled the law that installation commissioning charges for installation of Boilers at customer's premises is not includable in assessable value. This ratio is followed by Tribunal in the case of Nichrome Metal Works P. Ltd. [1999 (11) TMI 583 - CEGAT, MUMBAI] Revenue authorities have erred in demanding of Central Excise Duty on the amount received by the appellant for erection and commissioning of the equipment at their customer's place. - Decided in favour of assessee
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