1997 (11) TMI 301 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Department regarding the deduction of charges for installation and commissioning of Weighbridges. The Tribunal held that the cost of installation and commissioning at the customer's premises cannot be part of the assessable value if the product comes into existence in the factory before clearance. The decision was based on previous cases and was upheld without interference.