https://www.taxtmi.com/caselaws?id=76603 Inputs supplied to a job worker for assembly of Modular Terminal Rossettes did not relieve the supplier of manufacturer liability for the finished goods, and later reversal of credit did not change that position. The Rossette was treated as an accessory, since it only facilitated connection to the external line and the telephone could function without it, so its value was not includible in the assessable value of the telephone. In the absence of a valid provisional assessment order for the Rossette and any suppression, the extended limitation period could not be invoked and penalty was not sustainable. en-us Fri, 23 Oct 2009 00:00:00 +0530 Thu, 08 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76603 Inputs supplied to a job worker for assembly of Modular Terminal Rossettes did not relieve the supplier of manufacturer liability for the finished goods, and later reversal of credit did not change that position. The Rossette was treated as an accessory, since it only facilitated connection to the external line and the telephone could function without it, so its value was not includible in the assessable value of the telephone. In the absence of a valid provisional assessment order for the Rossette and any suppression, the extended limitation period could not be invoked and penalty was not sustainable. Case-Laws Central Excise Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76603