1999 (5) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This appeal arises out of and is directed against the Order-in-Original No. 78/95, dated 14-7-1995 passed by the Commissioner of Central Excise, New Delhi. 2. Arguing for the appellants, Shri Vivek Kohli, learned Advocate, submits that only point to be considered in this case is whether profit made on erection and commissioning work is required to be added to the assessable value. He subm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... profit or otherwise. However, the Commissioner has added difference between the actual expenditure and the receipt from the customers. 4. We have carefully considered the matter. As can be seen from the record, the Commissioner in the impugned order has observed that in the show cause notice now under consideration the allegation is that though the party during the period 1990-91 and 1991-92 in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... k of erection and commissioning, same cannot be, without anything more, be regarded as part of the price for the manufactured product. Since the erection and commissioning work are considered to be post manufacturing activity, any profit in connection with the post manufacturing activity, cannot be considered as part of the assessable value as it was rightly argued on behalf of the assessee. In th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X