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2016 (9) TMI 93 - AT - Central ExciseValuation - Includability - in the assessable value of the goods i.e. monoliths/signages cleared from the factory - amounts collected by the respondent as charges towards erection, installation and commissioning charges and pre-delivery inspection charges - Held that:- the issue is now squarely covered by the judgment of the apex court in the case of Thermax Ltd. vs. CCE [1998 (4) TMI 134 - SUPREME COURT OF INDIA] wherein it was held that the installation and commissioning charges have to be treated as assessable value of the goods supplied by the appellants are not correct, so the installation and commissioning charges could not be included in the value of the goods. Therefore, in view of the same, the impugned order is correct and legal and does not suffer from any infirmity. - Decided against the Revenue
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