https://www.taxtmi.com/caselaws?id=97646 Under Section 4 of the Central Excise Act, 1944, only amounts shown to be integral or essential to the excisable goods, or otherwise legally part of manufacture or assessable value, can be added. Bought-out items supplied under the contract were held not includible because the record did not establish that they were essential parts of the computers and related goods, and several items appeared optional or separately supplied. System engineering charges were also excluded because the department did not prove that they related to manufacture or design of the goods. Installation, commissioning and testing charges were not includible, following the principle that post-manufacture services are outside assessable value absent a clear legal basis. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97646 Under Section 4 of the Central Excise Act, 1944, only amounts shown to be integral or essential to the excisable goods, or otherwise legally part of manufacture or assessable value, can be added. Bought-out items supplied under the contract were held not includible because the record did not establish that they were essential parts of the computers and related goods, and several items appeared optional or separately supplied. System engineering charges were also excluded because the department did not prove that they related to manufacture or design of the goods. Installation, commissioning and testing charges were not includible, following the principle that post-manufacture services are outside assessable value absent a clear legal basis. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97646