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M/s. Delta Electrotrade Control P. Ltd. Versus Commissioner of Central Excise, Thane

2015 (4) TMI 1131 - CESTAT MUMBAI

Assessable value - manufacturing activity - whether activity of erection, installation and commissioning of the equipment is a service and is post manufacturing activity and nothing to do with the manufacturing activity and therefore the charges reco .....

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tage stabilizer. The said erection, installation and commissioning is done by the appellant in the customerís premises. Further the goods when cleared from the factory are ready to use and complete in all respects. Erection, installation and commissi .....

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In view of the Honíble Supreme Courtís judgment in the case of Thermax Limited (1998 (4) TMI 134 - SUPREME COURT OF INDIA ), we allow the appeal in favour of assessee. - E/997/2005 - Dated:- 28-4-2015 - Mr. P.K. Jain, Member (Technical) & Mr. Ra .....

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n payment of duty. However these goods are transported by the appellant to the buyers premises and there these are required to be installed/commissioned. Appellant is receiving certain amount for the said erection and commission, as contract receipt .....

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of limitation and it is pertaining to 1/7/2000 to 31/3/2002. The case was adjudicated by Asstt. Commissioner who confirmed duty amounting ₹ 2,55,670/-, penalty of equal amount and interest. Aggrieved by the said order, the appellant filed appe .....

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post manufacturing activity and nothing to do with the manufacturing activity and therefore the charges recovered for the said activity will not form part of the assessable value. It is further submitted that Board vide Circular No. 643/34/2002-CX d .....

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to pay by reason of or in connection with the sale. In the present case, the said charges are not in connection with the sale of goods but are in connection with erection, installation and commissioning. Ld. Counsel also submits that judgment of Hon .....

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as well as first appellate authority and submits that amount received for erection, installation and commissioning charges is part of the transaction value and would therefore be included in the assessable value. 4. We have considered the rival subm .....

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