https://www.taxtmi.com/caselaws?id=325386 Post-clearance installation, erection and commissioning charges recovered under a separate invoice were not part of the sale price or transaction value of machinery for central excise purposes. Where the goods were sold under one invoice and site work was separately billed, and there was no finding of suppression or any disguised element of machine price, the separate integration and commissioning charges had no nexus with the assessable value. The Tribunal accordingly held that such charges could not be added to value, and the demand, penalty and interest were unsustainable. en-us Mon, 15 Feb 2016 00:00:00 +0530 Fri, 04 Nov 2016 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325386 Post-clearance installation, erection and commissioning charges recovered under a separate invoice were not part of the sale price or transaction value of machinery for central excise purposes. Where the goods were sold under one invoice and site work was separately billed, and there was no finding of suppression or any disguised element of machine price, the separate integration and commissioning charges had no nexus with the assessable value. The Tribunal accordingly held that such charges could not be added to value, and the demand, penalty and interest were unsustainable. Case-Laws Central Excise Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325386