2016 (10) TMI 227

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..... sue is no more res integra as identical issue in the case of Petals Engineers Pvt Ltd. Versus Commissioner of Customs & Central Excise, Goa [2016 (3) TMI 570 - CESTAT MUMBAI] is decided where it was held that erection charges and integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but for independent and distinct identi .....

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..... charging the central excise duty on the value shown on the central excise invoice. During the period February 2002, appellant also recovered additional amount by invoicing the same separately as erection charges. It is the case of the revenue that such erection are in respect of the machinery cleared from the appellant premises and should be includable in the assessable value as per the definiti .....

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..... ection and commissioning of goods at buyer s premises cannot be included in the assessable value as having been incurred post clearance of the goods. 6. In view of the judgment of the Tribunal and the apex court decision squarely covers the issue in favour of the appellant herein, accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any. (Operative .....

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