https://www.taxtmi.com/caselaws?id=88591 Separate erection and commissioning receipts could not be added to the assessable value of manufactured goods unless the show cause notice specifically alleged, and the department proved, that those receipts represented shifted sale consideration or extra consideration for the goods. A mere allegation that customer receipts exceeded actual expenditure, or that the assessee earned a profit on the separate work, was insufficient to sustain inclusion in assessable value. On that basis, the addition of erection and commissioning charges was held unjustified and the departmental challenge failed. en-us Tue, 17 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 18:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88591 Separate erection and commissioning receipts could not be added to the assessable value of manufactured goods unless the show cause notice specifically alleged, and the department proved, that those receipts represented shifted sale consideration or extra consideration for the goods. A mere allegation that customer receipts exceeded actual expenditure, or that the assessee earned a profit on the separate work, was insufficient to sustain inclusion in assessable value. On that basis, the addition of erection and commissioning charges was held unjustified and the departmental challenge failed. Case-Laws Central Excise Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88591