{"id":84007,"date":"2003-12-10T00:00:00","date_gmt":"2003-12-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cenlub-systems-vs-cce-on-10-december-2003"},"modified":"2016-08-29T02:12:38","modified_gmt":"2016-08-28T20:42:38","slug":"cenlub-systems-vs-cce-on-10-december-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cenlub-systems-vs-cce-on-10-december-2003","title":{"rendered":"Cenlub Systems vs Cce on 10 December, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cenlub Systems vs Cce on 10 December, 2003<\/div>\n<div class=\"doc_bench\">Bench: K Usha, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> K.K. Usha, J. (President)  <\/p>\n<p> 1. The issue raised in this appeal at the instance of the assessee is whether installation charges received by it are liable to be included in the assesseeable value of the parts of the machinery cleared by it from its factory. Reliance was placed by the appellant on the decision of the Supreme Court in Triveni Engg. Works Ltd. Vs. CCE, 2002-Taxindiaonline-14-SC-CX. The Commissioner (Appeals) observing that ratio in Triveni Engg. Works Ltd. is not applicable to the appellant&#8217;s case, upheld the demand. We fail to understand as to how the Commissioner (Appeals) has come to such a conclusion. He does not give any reason to hold that Triveni Engg. Works Ltd. is not applicable to the facts of the case. According to us, ratio of the decision of the Supreme court is directly applicable to the appellant&#8217;s case. We, therefore, set aside the order impugned and allow the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Cenlub Systems vs Cce on 10 December, 2003 Bench: K Usha, N T C.N.B. ORDER K.K. Usha, J. (President) 1. The issue raised in this appeal at the instance of the assessee is whether installation charges received by it are liable to be included in the assesseeable value [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-84007","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cenlub Systems vs Cce on 10 December, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cenlub-systems-vs-cce-on-10-december-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cenlub Systems vs Cce on 10 December, 2003 - Free Judgements of Supreme Court &amp; 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