9911796707
TMI Blog2006 (8) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Commissioner holding certain supervision charges to be excludible from the assessable value of goods used by the respondents for erection, at customer's site, of a certain "system" is under challenge. According to the appellant, the Board's Circular No. 58-1-2002-CX., dated 15-1-2002 (issued under Section 37 B of the Central Excise Act) relied on by ld. Commissioner (Appeals) is not appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d/commissioned system is immovable and hence not excisable. Para 10 of the impugned order, referred to by the Counsel is reproduced below :- "1.The appellants have further contended that as a result of installation, no new product emerged at the customer's site and it does not attract Central Excise levy and the system after installation would become attached to the civil structure and become imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the "system" erected and commissioned by the respondents at the customer's site and not to any of the components used therefor. Thus it appears that the supervision charged would not get included in the transaction value as defined under the amended section 4. Had the supervision charges been incurred in respect of manufacture of the components, perhaps, the situation would have been different. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if parts/components of a generator are brought to a site and the generator erected/installed and commissioned at the site then, the generator being an excisable commodity, the cost of erection, installation and commissioning charges would be included in its assessable value. In other words if the expenditure on erection, installation and commissioning has been incurred to bring into existence any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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