https://www.taxtmi.com/caselaws?id=344195 Installation charges separately recovered through invoices or debit notes were held not to form part of the assessable value for Central Excise duty where the goods had already come into existence at the manufacturer's premises, duty had been paid before clearance, and installation took place only later at the purchaser's premises. The Board's clarification on charges relating to bringing excisable goods into existence at the buyer's premises was treated as inapplicable, and the earlier Tribunal view on post-manufacture installation charges was applied. The appeals were allowed. en-us Tue, 25 Apr 2017 00:00:00 +0530 Sat, 10 Jun 2017 05:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344195 Installation charges separately recovered through invoices or debit notes were held not to form part of the assessable value for Central Excise duty where the goods had already come into existence at the manufacturer's premises, duty had been paid before clearance, and installation took place only later at the purchaser's premises. The Board's clarification on charges relating to bringing excisable goods into existence at the buyer's premises was treated as inapplicable, and the earlier Tribunal view on post-manufacture installation charges was applied. The appeals were allowed. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344195