https://www.taxtmi.com/caselaws?id=109679 Erection and commissioning charges for machinery supplied to customers were held not to form part of the assessable value for central excise duty where the work was optional under only some contracts and depended on the customer's choice. The machinery was installed at the customer's premises and, once fixed, became embedded in the earth and assumed the character of immovable property. On those facts, the charges for erection and commissioning were excluded from the value of the machinery for excise purposes. en-us Thu, 07 Mar 1996 00:00:00 +0530 Wed, 11 Apr 2012 13:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109679 Erection and commissioning charges for machinery supplied to customers were held not to form part of the assessable value for central excise duty where the work was optional under only some contracts and depended on the customer's choice. The machinery was installed at the customer's premises and, once fixed, became embedded in the earth and assumed the character of immovable property. On those facts, the charges for erection and commissioning were excluded from the value of the machinery for excise purposes. Case-Laws Central Excise Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109679