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2017 (6) TMI 466 - AT - Central ExciseValuation - installation charges - includibility - Held that: - CBEC vide circular No.643/34/2002-CX dated 01/07/2002 clarifies that if the expenditure on installation and commissioning has been incurred to bring into existence any excisable goods then such charges should be included in the assessable value of the goods - In the instant case the goods were not coming into the existence at the premises of purchaser but they had already come into existence at the manufacturing premises of appellant who has paid Central Excise Duty on the same before the clearance of the same from the factory - the said clarification is not applicable in the present case. The decision in the case of Greysham & Company [2014 (10) TMI 443 - CESTAT NEW DELHI] is squarely applicable in present case wherein it was held that installation of the Air Break Equipment has nothing to do with the manufacturer of the said equipments and hence the charges for installation of the same are not includable in the assessable value of Air Break Equipment. Appeal allowed - decided in favor of appellant.
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