https://www.taxtmi.com/caselaws?id=80230 The Tribunal remanded the case challenging the Collector's order on the total value of plant and machinery, focusing on the inclusion of items like transformer, process storage tanks, anodes, and electrical installations. The dispute centered on whether the tanks and transformer should be considered part of the plant and machinery for availing benefits under specific notifications. The Tribunal emphasized the need to establish the essential role of these items in the manufacturing process and directed a reexamination to determine their value inclusion in the total calculation. en-us Thu, 08 Jun 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80230 The Tribunal remanded the case challenging the Collector's order on the total value of plant and machinery, focusing on the inclusion of items like transformer, process storage tanks, anodes, and electrical installations. The dispute centered on whether the tanks and transformer should be considered part of the plant and machinery for availing benefits under specific notifications. The Tribunal emphasized the need to establish the essential role of these items in the manufacturing process and directed a reexamination to determine their value inclusion in the total calculation. Case-Laws Central Excise Thu, 08 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80230