https://www.taxtmi.com/caselaws?id=336008 The Tribunal ruled that charges for 'erection, installation, and commissioning' should not be included in the assessable value of industrial packing machines. Citing precedents, the Tribunal held that such charges for post-clearance services are not part of the value of excisable goods. The decision overturned the lower authority's demand, interest, and penalty, stating that excise duty is on manufacture, not services post-clearance. The appeal was allowed, setting aside the impugned order, with the judgment issued on 16th November 2016. en-us Wed, 16 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 13:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336008 The Tribunal ruled that charges for 'erection, installation, and commissioning' should not be included in the assessable value of industrial packing machines. Citing precedents, the Tribunal held that such charges for post-clearance services are not part of the value of excisable goods. The decision overturned the lower authority's demand, interest, and penalty, stating that excise duty is on manufacture, not services post-clearance. The appeal was allowed, setting aside the impugned order, with the judgment issued on 16th November 2016. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336008