https://www.taxtmi.com/caselaws?id=97478 Installation and commissioning charges for packing and wrapping machinery were treated as post-manufacture services rendered after clearance, so they were not part of the assessable value. The factual basis for adding them as manufacture-linked consideration was rejected, and the Revenue's reliance on precedent was distinguished because that case concerned marketability of plant and machinery embedded at site. The operative legal point is that charges attributable to installation and commissioning, when incurred after manufacture and clearance, are not includible in assessable value for the machinery. en-us Fri, 12 Nov 1999 00:00:00 +0530 Mon, 16 Jan 2012 18:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97478 Installation and commissioning charges for packing and wrapping machinery were treated as post-manufacture services rendered after clearance, so they were not part of the assessable value. The factual basis for adding them as manufacture-linked consideration was rejected, and the Revenue's reliance on precedent was distinguished because that case concerned marketability of plant and machinery embedded at site. The operative legal point is that charges attributable to installation and commissioning, when incurred after manufacture and clearance, are not includible in assessable value for the machinery. Case-Laws Central Excise Fri, 12 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97478