https://www.taxtmi.com/caselaws?id=94907 Site erection supervision charges were held not to form part of assessable value where the goods emerged as complete machines at the factory, were tested and inspected before clearance, and were dismantled only for transport and reassembled at the customer's site. The mere inclusion of erection or supervision in the supply arrangement did not establish that the expenditure was incurred in relation to manufacture. Such charges are includible only if they are shown to relate to manufacture of the goods before clearance; on these facts, they were excluded from assessable value. en-us Tue, 19 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 17:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94907 Site erection supervision charges were held not to form part of assessable value where the goods emerged as complete machines at the factory, were tested and inspected before clearance, and were dismantled only for transport and reassembled at the customer's site. The mere inclusion of erection or supervision in the supply arrangement did not establish that the expenditure was incurred in relation to manufacture. Such charges are includible only if they are shown to relate to manufacture of the goods before clearance; on these facts, they were excluded from assessable value. Case-Laws Central Excise Tue, 19 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94907