1999 (11) TMI 583 - AT - Central Excise

Summary

The appeal involved whether installation and commissioning charges should be included in the assessable value of packing and wrapping machinery. The appellant argued for inclusion based on a Supreme Court decision, but the respondent contended that these charges are post-manufacturing activities and should not be included. The Tribunal ruled in favor of the respondent, stating that such charges are for services offered after manufacturing and should not be included in the assessable value.