https://www.taxtmi.com/caselaws?id=123732 Charges for post-clearance erection, commissioning and supervision recovered under separate contracts are not part of the assessable value of excisable goods because they relate to activities after manufacture and clearance. On that principle, supervision charges linked to such post-clearance work are equally excludible. The inclusion of these charges in assessable value was therefore unsustainable, and the demand based on that inclusion could not be maintained. en-us Fri, 11 Jul 2008 00:00:00 +0530 Wed, 19 Sep 2012 17:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123732 Charges for post-clearance erection, commissioning and supervision recovered under separate contracts are not part of the assessable value of excisable goods because they relate to activities after manufacture and clearance. On that principle, supervision charges linked to such post-clearance work are equally excludible. The inclusion of these charges in assessable value was therefore unsustainable, and the demand based on that inclusion could not be maintained. Case-Laws Central Excise Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123732