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TMI Blog2006 (8) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal and the impugned order is sustained - Appeal No. E/586/02/MAS - Final Order No. 822/2006, - Dated:- 30-8-2006 - [Order per : P.G. Chacko, Member (J)]. - In this appeal of the Department, an order of the appellate 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 "sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value. A copy of the order-in-appeal referred to by the SDR is available on record. Ld. Counsel for the respondents submits that the Department has not challenged the appellate Commissioner's finding that the erected/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not under challenge. The supervision charges under reference, were incurred, admittedly, in connection with the installation (erection) and commissioning of the so-called "system". These charges were relatable 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m a factory on payment of appropriate duty and later on taken to the premises of the buyer for installation/erection and commissioning into an immovable property, no further duty would be payable. On the other hand 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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