https://www.taxtmi.com/caselaws?id=86094 Charges for erection and installation of machines at the customer's site were not part of the assessable value for central excise because the goods came into existence when first assembled and erected in the factory, and were then dismantled for transport in knocked-down condition. Re-erection at the buyer's premises merely restored the machines after transit and did not form part of the value at which the goods were cleared from the factory. On that basis, site erection charges were excluded from valuation, and the demand for differential duty was unsustainable. en-us Wed, 08 Jan 1997 00:00:00 +0530 Wed, 10 Aug 2011 11:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86094 Charges for erection and installation of machines at the customer's site were not part of the assessable value for central excise because the goods came into existence when first assembled and erected in the factory, and were then dismantled for transport in knocked-down condition. Re-erection at the buyer's premises merely restored the machines after transit and did not form part of the value at which the goods were cleared from the factory. On that basis, site erection charges were excluded from valuation, and the demand for differential duty was unsustainable. Case-Laws Central Excise Wed, 08 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86094