2002 (5) TMI 713

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..... Order per : Jyoti Balasundaram, Member (J)]. This is an appeal filed by the Revenue against the order of the Commissioner (Appeals) who had held that erection and commissioning charges incurred by the respondents herein at the site of their customers for installation of packing/wrapping machinery manufactured by them are not to be included in the assessable value of the machinery. The appeal .....

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..... s necessary to set aside all these orders of the Tribunal and remand the civil appeal to the Tribunal for being heard and decided afresh. They shall be decided afresh having due regard to what we have stated in our order *in Civil Appeal No. 5373 of 1999 and connected matters. *Order in Civil Appeal No. 5373 of 1999. It was for the Tribunal to determine, as a fact, whether the structurals th .....

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..... able goods that are the result of manufacture or processes and they are marketable. It, thus, becomes necessary to set aside the judgment and order of the Tribunal under challenge and remand the appeals to the Tribunal for being heard and disposed of a fresh, bearing in mind what we have stated above. All contentions may be raised before the Tribunal by either party. Liberty is given to produce .....

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..... question comes into existence in the factory of the manufacturer and this finding has not been rebutted by the Revenue. It is the contention of the department that the machinery becomes functional only after it is erected and commissioned and this activity of erection and commissioning is very much a part and parcel of the total manufacturing activity. The department placed reliance upon the decis .....

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..... es into existence in the respondents factory. This being so, erection and commissioning charges cannot be added in the assessable value of the machinery. We also find that in the assesses own case, the Tribunal has held that erection and commissioning charges cannot be added while determining the assessable value of the machinery installed at the site of the customers. Following the ratio of the .....

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