Supreme Court · 1998 INSC 180 · Decided 15 April 1998
M/S Thermax LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1998 INSC 180 · [1998] 2 S.C.R. 769
- Case number
- CIVIL APPEAL No. 6096/1994
- Decided
- 15 April 1998
- Bench
- S.C. AGRAWAL, S. SAGHIR AHMAD (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B - -<; Central Excises and Salt Act, 1944: Section 4. Excise duty-Value of goods-Installation and Commissioning charges- Jncludibility of-Assessee manufactured boilers and also installed and c commissioned the same at site-Specific amounts were charged for such post- manufacturing steps under includible in the assessable value of the goods. The appellant-assessee manufactured Boilers, Process Heat Equipment D ~· ~ etc. as per requirements of the customers. The manufacturing process included post-manufacturing steps like installation and commissioning of the Boiler at the site
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