2001 (9) TMI 161

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..... peal, the Commissioner has held that the charges that the appellant recovered from its customers for erection and commissioning of the centrifugal blower, axial fan and ventilation and exhaust systems and their parts that the appellant manufactured and supplied must form part of the assessable value of these goods. 2. It was the contention of the manufacturer before the Commissioner that these a .....

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..... when they were cleared from the factory, and acquired their completed form only when they were erected and commissioned. It must, in other words, be shown that commissioning resulted in completion of the article which was not complete when it left the factory. This is not the case that the department has advanced. There is not the slightest suggestion that the machinery was not complete when it le .....

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