https://www.taxtmi.com/caselaws?id=86958 Optional accessories supplied with machinery are includible in assessable value only if they are shown to be an essential and integral part of the machinery; on the facts, that question required fresh examination and was remanded. Erection and commissioning charges were treated as outside the assessable value and excluded. Deductions under Section 4(4)(d)(ii) of the Central Excise Act may be allowed if duty paid or payable is properly verified, so that claim was also sent back for consideration. Proforma credit under Rule 56A could likewise be examined on remand if otherwise permissible, with no final allowance recorded. en-us Wed, 07 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86958 Optional accessories supplied with machinery are includible in assessable value only if they are shown to be an essential and integral part of the machinery; on the facts, that question required fresh examination and was remanded. Erection and commissioning charges were treated as outside the assessable value and excluded. Deductions under Section 4(4)(d)(ii) of the Central Excise Act may be allowed if duty paid or payable is properly verified, so that claim was also sent back for consideration. Proforma credit under Rule 56A could likewise be examined on remand if otherwise permissible, with no final allowance recorded. Case-Laws Central Excise Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86958