2000 (9) TMI 447

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..... Bodade, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the includability in the assessable value of electric overhead travelling crane and plants for manufacture of nitrogen, of the costs incurred by the appellant in supervising the erection at the site of the customer. In the order impugned in the appeal the Collector (Ap....

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....re seem to be for manufacture by the appellant of the complete plant or crane as the case may be. The contention that the erection or the assembling of the plant or the crane is optional according to the customers and that in some cases the erection was carried out or supervised by some persons other than the appellant has not been substantiated before us by means of evidence. Even so, we are unab....