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2016 (12) TMI 653 - AT - Central ExciseValuation - inclusion of ‘erection, installation and commissioning’ charges in the assessable value of industrial packing machines manufactured the appellant and cleared on payment of duty in ‘completely knocked down’ (CKD) condition to the site of the buyer - Held that: - the issue is no longer res integra. In almost identical circumstances, the Tribunal, in Commissioner of Central Excise, Pune v. Nichrome Metal Works P. Ltd [1999 (11) TMI 583 - CEGAT, MUMBAI], has held that such charges being paid on account of services offered after the manufacture and clearance of the product is not liable to be included in the assessable value - goods cleared at the factory gate, assessable value will not include payment made for any activities thereafter - appeal allowed - decided in favor of appellant-assessee.
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