https://www.taxtmi.com/caselaws?id=49967 Charges for post-removal supervision of erection and commissioning at the customer's site were held not to form part of the assessable value of excisable goods, because the goods were already complete on clearance from the factory and the supervision was a distinct post-manufacturing activity with no nexus to manufacture or marketability. The related duty demand was therefore not sustainable, and the consequential penalty also could not survive. en-us Thu, 14 Sep 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49967 Charges for post-removal supervision of erection and commissioning at the customer's site were held not to form part of the assessable value of excisable goods, because the goods were already complete on clearance from the factory and the supervision was a distinct post-manufacturing activity with no nexus to manufacture or marketability. The related duty demand was therefore not sustainable, and the consequential penalty also could not survive. Case-Laws Central Excise Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49967