M/S Psi Data Systems Ltd vs Collector Of Central Excise on 17 December, 1996
We find that on the facts of this case, while coming to
the aforesaid conclusion, the CESTAT has relied upon the
judgments of this court in 'PSI Data System Ltd. v.
Collector' [1997 (89) ELT 3 (SC)], 'Mittal Engineering Works
Pvt. Ltd. v. Collector' [1996 (88) ELT 622 (SC)], holding
that inclusion of installation, erection and commissioning
charges for equipment installed at customer's premises cannot
be added/ included to determine the assessable value.