https://www.taxtmi.com/caselaws?id=97210 Central excise duty is chargeable on goods manufactured in the factory and on their value at the time of removal, so post-manufacture costs cannot be added to assessable value. Site fabrication expenses for erection of the dam gate, transportation charges from the factory to the site, and the value of bought-out items taken directly to the work site were all held outside the assessable value of the goods cleared from the factory. The disputed additions were therefore impermissible, and the duty demand was unsustainable. en-us Tue, 07 Aug 2001 00:00:00 +0530 Sat, 14 Jan 2012 13:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97210 Central excise duty is chargeable on goods manufactured in the factory and on their value at the time of removal, so post-manufacture costs cannot be added to assessable value. Site fabrication expenses for erection of the dam gate, transportation charges from the factory to the site, and the value of bought-out items taken directly to the work site were all held outside the assessable value of the goods cleared from the factory. The disputed additions were therefore impermissible, and the duty demand was unsustainable. Case-Laws Central Excise Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97210