https://www.taxtmi.com/caselaws?id=116492 The Tribunal corrected an error in totaling the value, leading to an incorrect duty demand and penalty confirmation. Charges for observing and overseeing installation work were held not includible in the assessable value under the Central Excise Act. The Tribunal clarified that activities like supervising erection, which do not result in new excisable goods, are not subject to excise duty. Additionally, the assembly of plant and machinery at the customer's site was deemed not to create new dutiable goods, resulting in the exclusion of erection, installation, and commissioning charges from the assessable value. The impugned order was set aside, and the appeal was allowed. en-us Mon, 27 Jun 2005 00:00:00 +0530 Tue, 12 Jun 2012 19:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116492 The Tribunal corrected an error in totaling the value, leading to an incorrect duty demand and penalty confirmation. Charges for observing and overseeing installation work were held not includible in the assessable value under the Central Excise Act. The Tribunal clarified that activities like supervising erection, which do not result in new excisable goods, are not subject to excise duty. Additionally, the assembly of plant and machinery at the customer's site was deemed not to create new dutiable goods, resulting in the exclusion of erection, installation, and commissioning charges from the assessable value. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 27 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116492