https://www.taxtmi.com/caselaws?id=339187 Erection, commissioning and installation charges, together with pre-production engineering and design expenses, were treated as includible in the assessable value of manufactured goods for central excise purposes because they were integral to fabrication and manufacture and not severable as post-manufacturing exclusions. Applying its earlier decision in a substantially identical factual setting, the CESTAT held that drawings, designs and connected activities undertaken before commencement of production formed part of the valuation base. The disputed component was therefore required to be added to assessable value, and the Revenue's appeal succeeded, with the order setting aside duty demand and penalty reversed. en-us Mon, 16 Jan 2017 00:00:00 +0530 Tue, 21 Feb 2017 00:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339187 Erection, commissioning and installation charges, together with pre-production engineering and design expenses, were treated as includible in the assessable value of manufactured goods for central excise purposes because they were integral to fabrication and manufacture and not severable as post-manufacturing exclusions. Applying its earlier decision in a substantially identical factual setting, the CESTAT held that drawings, designs and connected activities undertaken before commencement of production formed part of the valuation base. The disputed component was therefore required to be added to assessable value, and the Revenue's appeal succeeded, with the order setting aside duty demand and penalty reversed. Case-Laws Central Excise Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339187