https://www.taxtmi.com/caselaws?id=165709 Separately recovered installation charges for post-manufacturing work were held not includible in assessable value because they were shown distinctly in invoices and related to work done at the customer's premises. The value of glass panels bought from the market and supplied with doors and windows was also excluded, as adding it again would amount to double taxation. Confiscation of the goods was upheld on the basis of licensing and procedural non-compliance in the excisable manufacturing context, but the personal penalty was set aside for want of supporting facts. en-us Thu, 01 Oct 1981 00:00:00 +0530 Thu, 07 Aug 2014 18:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165709 Separately recovered installation charges for post-manufacturing work were held not includible in assessable value because they were shown distinctly in invoices and related to work done at the customer's premises. The value of glass panels bought from the market and supplied with doors and windows was also excluded, as adding it again would amount to double taxation. Confiscation of the goods was upheld on the basis of licensing and procedural non-compliance in the excisable manufacturing context, but the personal penalty was set aside for want of supporting facts. Case-Laws Central Excise Thu, 01 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165709