TMI Blog2008 (10) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... vities of fabrication, erection and technical supervision charges at site will not form a part of the assessable value of the goods cleared from the factory - The installation charges being a separate activity, we find no reason to hold that the same was a part of the transaction so as to include the charges collected on value of such activity in the assessable value - appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le value, such charges have to be included in the assessable value. 2. We find that the issue is no more res integra and facts on record are clear that activity of lining the pipes furnace etc., some of their customers with mounting wheel, bought by the customers from the appellant is a separate activity undertaken by the appellant apart from the manufacturing activity. Such services are not bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in case of M/s. Majestic Auto Ltd. v. CCE, 2003 (160) E.L.T. 541 (Tri.-Del.), has held that deduction permissible under old Section 4 would continue to be available even in terms of new provisions for arriving at the assessable value. The installation charges being a separate activity, we find no reason to hold that the same was a part of the transaction so as to include the charges collected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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