https://www.taxtmi.com/caselaws?id=118638 The Tribunal ruled in favor of the appellant, holding that installation charges should not be included in the assessable value for works contract orders. It emphasized that only the value of goods manufactured should be considered for SSI exemption, excluding charges for erection and commissioning. The decision was based on relevant Apex Court judgments and previous disputes regarding the calculation of assessable value. The Tribunal set aside the Collector's demand for full duty and affirmed that only the value of goods cleared should be relevant for determining liability to SSI exemption under Notification No. 175/86-C.E. en-us Tue, 05 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 16:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118638 The Tribunal ruled in favor of the appellant, holding that installation charges should not be included in the assessable value for works contract orders. It emphasized that only the value of goods manufactured should be considered for SSI exemption, excluding charges for erection and commissioning. The decision was based on relevant Apex Court judgments and previous disputes regarding the calculation of assessable value. The Tribunal set aside the Collector's demand for full duty and affirmed that only the value of goods cleared should be relevant for determining liability to SSI exemption under Notification No. 175/86-C.E. Case-Laws Central Excise Tue, 05 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118638