https://www.taxtmi.com/caselaws?id=83204 Site assembly and fabrication of air-conditioning and refrigeration units in execution of composite works contracts raised unresolved factual questions on whether the activity amounted to manufacture in a factory for central excise purposes, so the matter required fresh examination rather than a final finding. For valuation, the document states that where duty is otherwise attracted, the assessable value cannot be taken at the gross contract price and must exclude labour, service and other legally permissible deductions, including freight where admissible. Because the original record was incomplete and the deductions were not properly examined, the adjudication was set aside and the matter remitted for de novo consideration after hearing the appellant. en-us Mon, 21 Feb 1994 00:00:00 +0530 Mon, 11 Jul 2011 16:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83204 Site assembly and fabrication of air-conditioning and refrigeration units in execution of composite works contracts raised unresolved factual questions on whether the activity amounted to manufacture in a factory for central excise purposes, so the matter required fresh examination rather than a final finding. For valuation, the document states that where duty is otherwise attracted, the assessable value cannot be taken at the gross contract price and must exclude labour, service and other legally permissible deductions, including freight where admissible. Because the original record was incomplete and the deductions were not properly examined, the adjudication was set aside and the matter remitted for de novo consideration after hearing the appellant. Case-Laws Central Excise Mon, 21 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83204