1999 (5) TMI 189

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.....P. Rao, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the Order-in-Original No. 78/95, dated 14-7-1995 passed by the Commissioner of Central Excise, New Delhi. 2. Arguing for the appellants, Shri Vivek Kohli, learned Advocate, submits that only point to be considered in this case is whether profit made on ere....

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....ed that it is not clear from the order whether difference in the installation charges is of profit or otherwise. However, the Commissioner has added difference between the actual expenditure and the receipt from the customers. 4. We have carefully considered the matter. As can be seen from the record, the Commissioner in the impugned order has observed that in the show cause notice now und....

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....mmissioning work and besides profit on the manufactured product, assessee earns profit on the work of erection and commissioning, same cannot be, without anything more, be regarded as part of the price for the manufactured product. Since the erection and commissioning work are considered to be post manufacturing activity, any profit in connection with the post manufacturing activity, cannot be con....