TMI Blog1998 (4) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... th Section 11A of the Act for the period from 1982-83 to 1987-88 is not decided. The appeals are accordingly partly allowed, the judgment and orders dated May 3, 1985; May 17, 1985 and June 1, 1985 as also the show cause notice dated August 4, 1987 issued by the Collector of Central Excise and his order passed thereon together with the judgment passed by the Tribunal in that regard to the extent they relate to inclusion of installation and commissioning charges are set aside without being any order as to costs. - 6096 ABC of 1994 - - - Dated:- 15-4-1998 - S.C. Agrawal and S. Saghir Ahmad, JJ. [Judgment per : S. Saghir Ahmad, J.]. - In this appeal in which four sets of court fees have ben paid, the correctness of the common judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges which constituted the value of the "products" and were, therefore, assessable to excise duty. Consequently, an amount of Rs. 1,14,990.71 was demanded from them. 4.The Assistant Collector, Central Excise by his separate orders dated May 3, 1985; May 7, 1985 and June 1, 1985 held that the expenses on designing and engineering charges were expenditure incurred on the goods produced and consequently it constituted the part of the value of the goods. As regards erection and commissioning charges, it was held that since the sale would be complete only on the erection and commissioning of the Boiler at the customers' site, the expenses incurred in erection and commissioning of the Boiler would also be included in the value of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellants. It was against this order that an appeal was filed before the Tribunal by the appellants. These four appeals were disposed of by the Tribunal by common judgment against which the present appeals have been filed. 8.Shri V. Lakshmikumaran, learned Counsel appearing for the appellants contended that the decision of the Tribunal as also that of the Assistant Collector insofar as they relate to the inclusion of drawing and designing charges in the assessable value of the Boiler are not challenged but the decision relating to the inclusion of erection and commissioning charges in the assessable value of the Boiler installed by the appellants at the customers' site is positively wrong and is liable to be set aside. It is conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering Works (P) Ltd. v. Collector of Central Excise, Meerut, 1996 (88) E.L.T. 622 (S.C.) = (1997) 1 SCC 203, Mono Vertical Crystallisers which were used in sugar factories for exhausting molasses of sugar were assembled, erected and attached to the earth at the site of the customers' sugar factory. The process involved welding and gas cutting as deep Mono Vertical Crystallisers had to be assembled, erected and attached to the earth by a foundation at the site of the sugar factory. It was held that the erection and installation of a plant was not excisable. 12.In coming to this conclusion, reliance was placed on an earlier decision of this Court in Quality Steel Tubes (P) Ltd. v. Collector of Central Excise 1995 (75) E.L.T. 17 (S.C.) = (19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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