2015 (10) TMI 2281

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..... On the facts of this case, while coming to the aforesaid conclusion, the CESTAT has relied upon the judgments of this court in 'PSI Data System Ltd. v. Collector' [1996 (12) TMI 47 - SUPREME COURT OF INDIA], 'Mittal Engineering Works Pvt. Ltd. v. Collector' [1996 (11) TMI 66 - SUPREME COURT OF INDIA], holding that inclusion of installation, erection and commissioning charges for equipment installe .....

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..... . B. Krishna Prasad, Adv. For the Respondent : Mr. Ravindra Kumar, Adv. ORDER M/s. Brimco Plastic Machinery Pvt. Ltd. (hereinafter referred to as 'assessee') is engaged in the business of manufacturing excisable goods, viz., plastic machinery and installing and commissioning it at the factory sites of their customers. Most of the components of such machineries are manufact .....

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..... ice Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has reversed the said order and allowed the appeal of the assessee. The issue which arises for consideration is as to whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included for determining the assessable value? We find that .....

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