TMI Blog2007 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to value of impugned systems - held that erection and commissioning charges are not includible in the A V of the machinery because sale value of any machinery is entirely distinct from the charges collected for erection and commissioning - E/371/372/2006 - 1216-1217/2007 - Dated:- 15-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: T.K. Jayaraman, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11AC has also been imposed. The appellants relied on the following decisions to hold that the erection/ installation/commissioning charges are not includible in the assessable value. (1) 1995 (75) E.L.T. 17 (S.C.) (2) 1997 (89) E.L.T. 3 (S.C.) (3) 1998 (99) E.L.T. 481 (S.C.) (4) 2002 (139) E.L.T. 170 (T) (5) 2003 (16) E.L.T. 631 (T) (6) C.B.E. E. Circular No. 58/01/2002-Cx d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. Hence, erection/commissioning installation etc., have been brought under the service tax net. The demand of duty on erection charges is not sustainable. Therefore we wet aside the impugned order and allow the appeal with consequential relief if any. Appeal No. E/372/06 5. The Revenue proceeded against the appellants for inclusion of the value of bought out items, (uncoaded cards, armo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght from outside. Revenue has sought to demand duty on the bought out items. It is very clear that the bought out items such as cable, cards, etc., are used for installation of the system manufactured by the appellants. They may be necessary for function of the system. However the fact remains that they are all bought out items on which excise duty has already been paid. Therefore, there is no rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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