2000 (5) TMI 303

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....alled weigh bridges supplied in CKD condition by M/s. Avery to them on payment of duty, were responsible for the emergence of an excisable product at their site. 2. Heard ld. Chartered Accountant Shri P.C. Anand who submits that it is not disputed as can be seen from the Annexure-II to the Show cause notice dated 18-12-1989 itself that the present appellants ordered and received the weigh bridge in CKD condition on which excise duty @ 15% "on the machine" - Rs. 39,022.50 had already been paid by M/s. Avery India Ltd. Ld. C.A. further submits that on the CIF cost of the said weigh bridge at the appellants' premises who was the buyer thereof, which is inclusive of excise duty, sales tax, surcharge on sales tax and freight charges from....

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....tes the decision of the Hon'ble Supreme Court in the case of Thermax v. CCE as in 1998 (99) E.L.T. 481 (S.C.) wherein the Hon'ble Apex Court has held that installation, erection and commissioning charges for equipments installed at the customer's premises is not includable in the assessable value of the equipment. The Hon'ble Apex Court had followed the ratio of their own earlier judgment in the case of PSI Data Systems Ltd. v. CCE as in 1997 (89) E.L.T. 3 (S.C.) and Quality Steel Tubes (P) Ltd. as in 1995 (75) E.L.T. 17 (SC). Ld. C.A. also submitted that the Hon'ble Apex Court had also followed the ratio of their own decision in the case of Mittal Engineering Works (P) Ltd. as in 1996 (88) E.L.T. 622 (S.C.) wherein it was held that assembl....