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2016 (10) TMI 447 - CESTAT ALLAHABADValuation - Whether the appellants, who have cleared their products and also rendered the commissioning and installation services vide separate contract and/or work order, are liable to pay Central Excise Duty on these charges, having already paid Service Tax on the same - Held that:- for the installation activity, there is separate contract between the parties and the appellant had received the installation and commissioning charges on which Service Tax has been paid by the appellant and accepted by Revenue. Accordingly, by respectfully following the ruling of the Hon’ble Supreme Court in the case of CCE, Mumbai Vs Official Liquidator For Brimco Plastic Machinery P. Ltd. [2015 (10) TMI 2281 - SUPREME COURT], the appellant is not liable to par Central excise duty again. - Decided in favour of appellant with consequential relief
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