https://www.taxtmi.com/caselaws?id=44887 Charges separately recovered for erection, installation and commissioning at the customer's site after manufacture and supply of boilers do not form part of the assessable value for central excise duty. The Court applied the principle that post-manufacturing expenses and site installation activities are outside the scope of manufacture, so they cannot be added to the value of excisable goods. On that basis, the separate erection and commissioning charges were not liable to excise duty and were excluded from assessable value. en-us Wed, 15 Apr 1998 00:00:00 +0530 Wed, 31 Dec 2025 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44887 Charges separately recovered for erection, installation and commissioning at the customer's site after manufacture and supply of boilers do not form part of the assessable value for central excise duty. The Court applied the principle that post-manufacturing expenses and site installation activities are outside the scope of manufacture, so they cannot be added to the value of excisable goods. On that basis, the separate erection and commissioning charges were not liable to excise duty and were excluded from assessable value. Case-Laws Central Excise Wed, 15 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44887