TMI Blog2017 (6) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the assessable value of the goods - In the instant case the goods were not coming into the existence at the premises of purchaser but they had already come into existence at the manufacturing premises of appellant who has paid Central Excise Duty on the same before the clearance of the same from the factory - the said clarification is not applicable in the present case. The decision in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent period. Therefore, they have taken together for decision. 2. The brief facts of the case are that the appellants are manufacturers of Paper based decorative laminates, Formaldehyde, Post form particle Board, Post form MDF Board, Synthetic resin adhesive, BOPP in lump form, impregnated paper and furniture. It appeared to Revenue that installation charges collected by the appellant either th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2009 wherein demand was confirmed and equal penalty was imposed on appellant. Appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) decided the appeal through Order-in-Appeal No.17-CE/MRT-II/2010 dated 29.01.2010 which is impugned order-in-appeal in respect of Appeal No.E/827/2010. Learned Commissioner (Appeals) rejected the appeal and upheld the Order-in-Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oices or were recovered through issue of debit notes. He further submitted that the issue is no more resintegra in view of precedent decision of Principal Bench of his Tribunal in the case of Greysham Company vs. Commissioner of Central Excise Delhi-I reported at 2014(304) ELT 129 (Tribunal, Delhi) 4. Learned D.R. has submitted that the issue of inclusion installation charges is clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed case of Greysham Company is squarely applicable in present case wherein it was held that installation of the Air Break Equipment has nothing to do with the manufacturer of the said equipments and hence the charges for installation of the same are not includable in the assessable value of Air Break Equipment. We hold that the precedent decision in the case of Greysham Company is squarely app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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