2004 (8) TMI 293

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..... issioner (Appeals) in Para 7, which is noted herein below :- "7. My findings in this regard are as follows :- (i) the decision to include the above-mentioned charges in the assessable value relates to the 'labour contract consisting of preparation of the site layout plans and drawing, preparation of instructions and operating manuals, supervision of erection and commissioning, providing .....

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..... y is also not justified. 8. In view of the above, I set aside the order-in-original and allow the appeal fully with consequential relief." 2. Ld. SDR submits that in terms of the Apex Court judgment rendered in the case of Thermax Limited v. CCE [1998 (99) E.L.T. 481 (S.C.)] the Counsel appearing for the appellant therein had conceded that the drawing and designing charges are required to be a .....

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..... stinguishable. 4. On a careful consideration and perusal of the Commissioner's order as extracted, we notice that the Commissioner has examined the relevant work order and the scope work relating to Systems Engineering and has clearly noted that they were essentially related to installation, training, etc. at site and have no relation to manufacture of goods manufactured/supplied by the appellan .....

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