1996 (10) TMI 155 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed three appeals filed by the department regarding inclusion of erection and commissioning charges in the assessable value of machinery. The Tribunal upheld the impugned order, stating that such charges are not liable to be included in the value of machinery for levying excise duty. The appeals were dismissed. (1996 (10) TMI 155 - CEGAT, New Delhi)