1996 (10) TMI 155

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..... These are three appeals filed by the department against common order involving similar issues and accordingly, all these appeals are being disposed of by this common order. 2. The short point to be considered in this case is whether erection and commissioning charges collected by the party are to be included in the assessable value of machinery manufactured and cleared by them. 3. We take .....

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..... the respondents compulsorily for each and every case and accordingly, charges are to be included in the assessable value. In the case referred to above it was clearly held that in 3 out 12 contract erection and commissioning were done by the respondents while in other case the respondents did not attend to this work and accordingly, erection and commissioning was done at the choice of customer. I .....

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