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TMI Blog2017 (3) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Liquidator for Brimco Plastic Machinery (P) Ltd. [2015 (10) TMI 2281 - SUPREME COURT] wherein it was held that the installation, erection & commissioning charges are not added/included in the assessable value for determination of Central Excise duty - appeal allowed - decided in favor of appellant. - E/536/2008-EX[DB] - A/70103-2017-EX[DB] - Dated:- 12-1-2017 - Mr. Anil Choudhary, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomer should be included in the assessable value for the purpose of charging Central Excise duty. Therefore, a Show Cause Notice No. V(15)DP/RR/2001 dated 24/02/2005 was issued to the appellants calling upon to show cause as to why Central Excise duty amounting to ₹ 1,26,400/- should not be demanded from them by treating installation of erection commissioning charges of ₹ 7.90 lacs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, Mumbai Versus Official Liquidator for Brimco Plastic Machinery (P) Ltd. reported at 2015 (324) E.L.T. 637 (SC) wherein it was held that the installation, erection commissioning charges are not added/included in the assessable value for determination of Central Excise duty, the impugned order is not sustainable. 4. Heard the ld. D. R. who has supported the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and allowed the appeal of the assessee. 3. 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? 4. We find that on the facts of this case, while coming to the aforesaid conclusion, the CESTAT has reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We, thus, do not find merit in this appeal which is accordingly dismissed. We find that the above stated ruling of Hon ble Supreme Court is squarely applicable in the present case. 6. We, therefore, set aside the both impugned Order-in-Original Order-in-Appeal and allow the appeal. The appellant shall be entitled for consequential relief, if any, as per law. (Dictated and pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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