https://www.taxtmi.com/caselaws?id=106335 The Supreme Court set aside the Tribunal's decision regarding the inclusion of erection and commissioning charges in the assessable value of machinery. The Court directed the Tribunal to reassess the case, focusing on the goods' marketability and production process. The Tribunal upheld its earlier decision to exclude these charges, emphasizing that the machinery was manufactured before installation and distinguishing it from previous cases. The Tribunal rejected the Revenue's appeal and cross objection, maintaining the exclusion of erection and commissioning charges from the assessable value in favor of the respondents. en-us Sat, 18 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 17:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106335 The Supreme Court set aside the Tribunal's decision regarding the inclusion of erection and commissioning charges in the assessable value of machinery. The Court directed the Tribunal to reassess the case, focusing on the goods' marketability and production process. The Tribunal upheld its earlier decision to exclude these charges, emphasizing that the machinery was manufactured before installation and distinguishing it from previous cases. The Tribunal rejected the Revenue's appeal and cross objection, maintaining the exclusion of erection and commissioning charges from the assessable value in favor of the respondents. Case-Laws Central Excise Sat, 18 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106335