https://www.taxtmi.com/caselaws?id=88235 Erection and commissioning charges incurred after manufacture and delivery were treated as post-manufacturing expenses and, on the stated facts, were not part of the assessable value for excise duty. The contract and invoices separately showed those charges, and the record did not establish any camouflage or diversion of the true price of the goods into service charges. On that basis, the charges were held not includible in assessable value, and the demand, interest and penalty could not be sustained. en-us Thu, 28 Nov 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88235 Erection and commissioning charges incurred after manufacture and delivery were treated as post-manufacturing expenses and, on the stated facts, were not part of the assessable value for excise duty. The contract and invoices separately showed those charges, and the record did not establish any camouflage or diversion of the true price of the goods into service charges. On that basis, the charges were held not includible in assessable value, and the demand, interest and penalty could not be sustained. Case-Laws Central Excise Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88235