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Documents citing Emerson Network Power India P. Ltd. vs Commissioner Of Central Excise on 9 March, 2004

Gordhandas Desai Ltd., Shri M.N. Patel ... vs Commissioner Of Central Excise on 29 October, 2004

(e) Under Section 4 of the Central Excise Act effected on 1.7.2000, reliance placed based by the ld. Commissioner on the proviso to Section 4(2)(d) of the Central Excise Act for demanding Central Excise Duty on erection and commissioning charges cannot be upheld as it is found that in case of Emerson Network Power India Ltd. v. C.C.E., Mumbai & vice versa, appeared in 2004 (114) ECR 689 (Tri.-Mumbai), the Tribunal after examining the charges of duty on installation/commissioning charges and bought-out items maintained that neither of these charges nor value of bought-out items directly dispatched were charged to Central Excise Duty even with effect from 1.7.2000. Nothing contrary has been shown, therefore, the finding of the Commissioner in this regard cannot be upheld.
Customs, Excise and Gold Tribunal - Mumbai Cites 7 - Cited by 2 - Full Document

Cce, Pondicherry vs M/S. Manatec Electronics on 21 September, 2010

Appearance Shri C. Rangaraju, SDR, for the Appellant Ms. Uma Maheshwari, Advocate for the Respondents CORAM Honble Ms. Jyoti Balasundaram, Vice-President Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 21.09.2010 Date of Decision: 21.09.2010 Final Order No. ____________ Per Jyoti Balasundaram The issue in dispute in the above appeal namely as to whether erection and commissioning charges recovered from the assessees are required to be included in the assessable value on motor vehicle garage equipments manufactured and cleared by the assessees herein, stands decided against the Revenue vide Tribunals decisions in CCE, Pune Vs. Nichrome Metal Works P. Ltd.  2001 (135) ELT 429 and Emerson Network Power Vs. CCE, Mumbai  2002 (150) ELT 722. The Commissioner (Appeals) has relied upon these decisions as well as upon other decisions of the Tribunal.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document
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