https://www.taxtmi.com/caselaws?id=88485 Where an excisable product comes into existence in the factory before clearance, assessable value is confined to the factory price and the manufacturing expenses incurred up to that stage. Charges incurred after clearance for transport, re-erection, installation and commissioning at the customer's premises are post-manufacture and post-clearance expenses, so they are not includible in assessable value. On that basis, the site-related charges for weighbridge installation and commissioning were held outside the excise valuation base, and the departmental challenge failed. en-us Thu, 27 Nov 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88485 Where an excisable product comes into existence in the factory before clearance, assessable value is confined to the factory price and the manufacturing expenses incurred up to that stage. Charges incurred after clearance for transport, re-erection, installation and commissioning at the customer's premises are post-manufacture and post-clearance expenses, so they are not includible in assessable value. On that basis, the site-related charges for weighbridge installation and commissioning were held outside the excise valuation base, and the departmental challenge failed. Case-Laws Central Excise Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88485