https://www.taxtmi.com/caselaws?id=90639 Erection and commissioning charges incurred after clearance of goods were not includible in assessable value for duty because they arose after removal and were outside the manufacturing activity. The Tribunal held the departmental reliance on Supreme Court decisions to be inapplicable on the facts, as the charges related to post-removal installation and commissioning. Accordingly, the charges were not liable to duty inclusion and the departmental appeal failed. en-us Mon, 30 Mar 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90639 Erection and commissioning charges incurred after clearance of goods were not includible in assessable value for duty because they arose after removal and were outside the manufacturing activity. The Tribunal held the departmental reliance on Supreme Court decisions to be inapplicable on the facts, as the charges related to post-removal installation and commissioning. Accordingly, the charges were not liable to duty inclusion and the departmental appeal failed. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90639