1998 (3) TMI 427 - AT - Central Excise

Summary

The appeal involved whether erection and commissioning is eligible for duty. The assessees were engaged in manufacturing automatic products and were paying duty on parts supplied. They also undertook installation and commissioning, leading to a dispute over duty evasion. The department argued that the charges were not part of manufacturing activity. However, the Tribunal dismissed the appeal, stating that installation and commissioning charges were incurred after goods were removed, making the department's grounds incorrect in law.