https://www.taxtmi.com/caselaws?id=329348 The Tribunal dismissed the Revenue's appeal, ruling against the inclusion of design and engineering charges, as well as storage, handling, erection, and commissioning charges in the assessable value of goods manufactured by the appellants. The decision was based on the distinction that these charges related to civil and structural works at the site, not to the manufacturing of plant and equipment. Precedents and authoritative interpretations supported the Tribunal's finding that such charges should not be part of the assessable value, resulting in the rejection of the Revenue's arguments. en-us Tue, 03 May 2016 00:00:00 +0530 Mon, 27 Jun 2016 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329348 The Tribunal dismissed the Revenue's appeal, ruling against the inclusion of design and engineering charges, as well as storage, handling, erection, and commissioning charges in the assessable value of goods manufactured by the appellants. The decision was based on the distinction that these charges related to civil and structural works at the site, not to the manufacturing of plant and equipment. Precedents and authoritative interpretations supported the Tribunal's finding that such charges should not be part of the assessable value, resulting in the rejection of the Revenue's arguments. Case-Laws Central Excise Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329348