TMI Blog2012 (11) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... it note on the buyer towards reimbursement of travelling expenses to the customer’s site for undertaking erection and commissioning work – Held that:- Demand of the Department for inclusion of travelling expenses from the factory to the customer’s site for erection and installation work cannot form the part of the transaction value under Section 4 of Central Excise Act, 1944 and, therefore, excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract amount. Subsequently, they raised a debit note on the buyer towards reimbursement of travelling expenses to the customer s site for undertaking erection and commissioning work for an amount of Rs. 1,28,409.60. The Department was of the view that this amount needs to be included in the assessable value of the goods supplied and accordingly, demanded Central Excise duty of Rs. 21,163/- under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Machines Pvt. Ltd. v. C.C.E., Vadodara, reported in 2005 (181) E.L.T. 63 (Tri-Mumbai) had held that supervision charges collected for erection and commissioning of system after erection at customer s site and similar charges cannot form part of the assessable value of the goods cleared from the factory. 4. The ld. AR appearing for the Revenue reiterates the findings given in the lower adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty demand has been raised. We find that the cost incurred by the appellant for travelling towards the customers site for erection and installation has nothing to do with the manufacture of goods which has been cleared from the factory and the activity undertaken is a post manufacturing activity. Further, this amount has nothing to do with the transaction value of the goods supplied. This Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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