https://www.taxtmi.com/caselaws?id=246469 The Tribunal dismissed the Revenue's appeal, upholding the exclusion of erection and commissioning costs from the assessable value of goods for Central Excise duty calculation. The judgment emphasized the need to differentiate costs related to excisable goods from those related to immovable property. It highlighted that separate contracts for supply and installation/erection are crucial, and duty is discharged at the factory clearance stage. The decision clarified that costs associated with post-clearance installation and commissioning under distinct contracts do not form part of the assessable value for duty calculation. en-us Thu, 10 May 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246469 The Tribunal dismissed the Revenue's appeal, upholding the exclusion of erection and commissioning costs from the assessable value of goods for Central Excise duty calculation. The judgment emphasized the need to differentiate costs related to excisable goods from those related to immovable property. It highlighted that separate contracts for supply and installation/erection are crucial, and duty is discharged at the factory clearance stage. The decision clarified that costs associated with post-clearance installation and commissioning under distinct contracts do not form part of the assessable value for duty calculation. Case-Laws Central Excise Thu, 10 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246469