2015 (4) TMI 1131

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per : P.K. Jain Brief facts of the case are that the appellant is engaged in the manufacture of Transformer, Voltage Stabilizer. They are clearing the same on payment of duty. However these goods are transported by the appellant to the buyers premises and there these are required to be installed/commissioned. Appellant is receiving certain amount for the said erection and commission, as contr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to do with the manufacturing activity and therefore the charges recovered for the said activity will not form part of the assessable value. It is further submitted that Board vide Circular No. 643/34/2002-CX dt. 1/7/2002 has clarified so on point No. 10. It was submitted that transaction value would include the price actual paid or payable for the goods, when sold and includes in addition to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the rival submissions. 5. We find that it is not disputed by the Revenue that the contract receipt is relating to erection, installation and commissioning charges for the transformer and voltage stabilizer. The said erection, installation and commissioning is done by the appellant in the customer's premises. Further the goods when cleared from the factory are ready to use and complete in all ....