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2015 (4) TMI 1131 - CESTAT MUMBAI

2015 (4) TMI 1131 - CESTAT MUMBAI - TMI - 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 recovered for the said activity will not form part of the assessable value? - Held that:- We find that it is not disputed by the Revenue that the contract receipt is relating to erection, installation and commiss .....

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ctivities are post manufacturing services. 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. Ramesh Nair, Member (Judicial) Shri. V.K. Shastri, Asst. Commissioner(A.R.) for the Respondent Per : P.K. Jain Brief facts of the case are that the appellant is engaged in the manufacture of Transformer, Voltag .....

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ued on 27/11/2003 invoking extended period 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 appeal before the Commissioner(Appeals) who has also confirmed the demand, aggrieved by the said order appellant is before us. 2. Appellant s contention is that the activity of erection, installation and commissi .....

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