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2017 (4) TMI 553 - AT - Central ExciseValuation - service for sold out machine - includibility - whether in respect of already sold out machines charges of servicing of the said machine, training of the operator, charges for providing assistance in plant layout and service charges for changing power voltage in the electric motor collected by the appellant are chargeable to excise duty for the valuation of their final product? - Held that: - These activity are completely independent from the manufacture and sale of the machine - charges collected by the appellant from customer, whom the machines were sold long back, is not includible in the assessable value of the machine - appeal allowed - decided in favor of appellant.
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