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2017 (2) TMI 887 - AT - Central ExciseValuation - inclusion of ‘erection, commissioning and installation charges’ in the assessable value of ‘duct and duct support structures’ - Held that: - reliance was placed in the case of Indo Berolina Industries Pvt. Ltd. And IBI Chematur (Engg. & Consultancy) Ltd. Versus Commissioner of Central Excise, Mumbai-IV [2015 (10) TMI 1103 - CESTAT MUMBAI], where it was held that most of the activities are relating to pre-fabrication, engineering and design stage. It is on the basis of this designing that the appellant is fabricating various equipment, instruments, pipings, insulations etc. The expenditure on such activities would, therefore, form part of the assessable value of the machinery and equipment - this component should have been added to the assessable value - appeal allowed - decided in favor of Revenue.
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