https://www.taxtmi.com/caselaws?id=72837 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case concerning the assessable value of "Electric Overhead Travelling Cranes." The Tribunal held that charges for erection, installation, and commissioning should not be included in the assessable value as the cranes were considered fully manufactured goods even before installation. Additionally, it determined that the cranes became immovable property after installation, aligning with the Supreme Court's stance on excluding post-removal expenses from the assessable value. Consequently, the Tribunal set aside the impugned orders-in-appeal and granted relief to the appellants in all five appeals. en-us Mon, 23 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 14:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72837 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case concerning the assessable value of "Electric Overhead Travelling Cranes." The Tribunal held that charges for erection, installation, and commissioning should not be included in the assessable value as the cranes were considered fully manufactured goods even before installation. Additionally, it determined that the cranes became immovable property after installation, aligning with the Supreme Court's stance on excluding post-removal expenses from the assessable value. Consequently, the Tribunal set aside the impugned orders-in-appeal and granted relief to the appellants in all five appeals. Case-Laws Central Excise Mon, 23 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72837