https://www.taxtmi.com/caselaws?id=209560 For central excise valuation, erection, installation and commissioning charges for a SCADA system were excluded from assessable value where the goods had already been cleared on duty payment and were later installed at the customer's premises into immovable property. The department had not shown that the charges represented consideration for manufacture at the factory stage. The value of bought-out accessories supplied with the system was also excluded because no evidence proved that they were integral or essential components of the goods cleared from the factory. On these facts, the demand, interest and penalties could not be sustained. en-us Thu, 09 Dec 2010 00:00:00 +0530 Mon, 15 Jul 2013 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209560 For central excise valuation, erection, installation and commissioning charges for a SCADA system were excluded from assessable value where the goods had already been cleared on duty payment and were later installed at the customer's premises into immovable property. The department had not shown that the charges represented consideration for manufacture at the factory stage. The value of bought-out accessories supplied with the system was also excluded because no evidence proved that they were integral or essential components of the goods cleared from the factory. On these facts, the demand, interest and penalties could not be sustained. Case-Laws Central Excise Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209560