https://www.taxtmi.com/caselaws?id=184526 Erection, installation and commissioning charges collected for transformers and voltage stabilizers at the customer's premises after the goods were cleared in ready-to-use condition were held not to form part of assessable value. The post-clearance activities were not part of the manufacturing process, and the receipts were not attributable to the sale of the goods as manufactured and cleared from the factory. The analysis was aligned with the Board circular and the Supreme Court ruling relied on, and the appeal was allowed in favour of the assessee. en-us Tue, 28 Apr 2015 00:00:00 +0530 Tue, 12 Jul 2016 11:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184526 Erection, installation and commissioning charges collected for transformers and voltage stabilizers at the customer's premises after the goods were cleared in ready-to-use condition were held not to form part of assessable value. The post-clearance activities were not part of the manufacturing process, and the receipts were not attributable to the sale of the goods as manufactured and cleared from the factory. The analysis was aligned with the Board circular and the Supreme Court ruling relied on, and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184526