TaxTMI 
TaxTMI 
2019 (1) TMI 1095
X X X X Extracts X X X X
X X X X Extracts X X X X
.... commissioning, supervising at site and training of customers' employees, is liable to be included in the transaction value of the finished goods. 2. The brief facts of the case are that M/s Rockwell Automation India Pvt. Ltd. (hereinafter referred to as the appellant) is engaged in the manufacture of Integrated Control Automation Monitoring System (ICAM) falling under heading 90.32 of CETA. ICAM Systems are used in the industries like cement, mining, steel, chemicals, fertilizers, petrochemicals, power generation etc. for automation, control and monitoring of various processes. The appellant clear these systems on payment of duty and at the option of their customers' sometimes also impart training to the customer's employees in operation ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r. 8. We have heard both the sides and perused the record. Para-1.3 of the show cause notice dated 01/02/2006, stated as follows:- "1.3. On this issue, show cause notice had earlier also been issued to them in past from time to time for the period 2000-01, 2001-02, 2002-03 & January, 2004 to December, 2004. The above show cause notices were adjudicated by the Additional Commissioner, Central Excise, Ghaziabad vide Order-in-Original No.07-10/ADC/GZB/05 dated 31/03/2005 confirming the duty of Rs. 7,36,839/-, Rs. 39,27,396/-, Rs. 7,32,579/- & Rs. 4,76,750/- respectively and imposing penalty amounting to Rs. 68,73,364/- on them. However, noticee instead of depositing the duty, filed an appeal before Commissioner (Appeals), Central Excise, Gha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....provisional assessments of the appellant's company and at that time, the Asstt. Commissioner vide his Order-in-Original No. 77/94 dated 26-4-1994, accepting the appellant's contention that the erection, installation, supervision and commissioning at site or training of the customer's employees are purely optional and that the activity of erection, installation and commissioning at site results in ICAM systems becoming fixed to the ground and becoming immovable property, held that the charges on account of installation, erection, commissioning, supervision at site and training of customer's employees are clearly post removal expenses, having no nexus with manufacturing or marketing of the goods and hence the same are not includible in the as....