https://www.taxtmi.com/caselaws?id=91118 Erection and commissioning charges collected separately for machinery installed at the customer's premises were treated as post-removal expenses and not part of the assessable value for central excise. The machinery had already been cleared on payment of duty, and the charges were incurred after removal at the customer's site. The assessee's position that such charges were optional and depended on customer preference was not rebutted. Because the charges had no nexus with manufacture or marketability, they were held excludible from assessable value, and the demand was set aside. en-us Wed, 10 Dec 1997 00:00:00 +0530 Thu, 13 Oct 2011 18:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91118 Erection and commissioning charges collected separately for machinery installed at the customer's premises were treated as post-removal expenses and not part of the assessable value for central excise. The machinery had already been cleared on payment of duty, and the charges were incurred after removal at the customer's site. The assessee's position that such charges were optional and depended on customer preference was not rebutted. Because the charges had no nexus with manufacture or marketability, they were held excludible from assessable value, and the demand was set aside. Case-Laws Central Excise Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91118