TMI Blog2018 (5) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... leared at the factory gate, assessable value will not include payment made for any activities thereafter - appeal allowed - decided in favor of appellant. - Ex. RoA No. 50157 of 2018 and Ex. Appeal No. 1195 of 2008 - A/51346/2018-EX[DB] - Dated:- 10-4-2018 - Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Ms. Priyanka Goel, Advocate for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter payment of Central Excise duty on complete manufactured machine before clearance, dismantled them for the purpose of convenient transportation. Then dismantled machines were reassembled at the site of buyer and installed and commissioned over there. The machines were permanently embedded to earth. The department has demanded the duty on installation and commissioning charges. Being aggrieved, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the present case as noted by the CESTAT. We, thus, do not find merit in this appeal which is accordingly dismissed. 6. By following the ratio laid down by the Apex Court (supra), we find no reason to sustain the impugned order which is hereby set aside. 7. In the result, the appeal filed by the appellant is allowed. (Dictated and pronounced in the open Court). - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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