https://www.taxtmi.com/caselaws?id=85362 Rivets supplied by buyers were treated as bought-out items and not as a component or part of clutch facings or brakelinings. Because their function was only to fix the goods to a system or chassis, they did not form part of the manufactured goods for valuation purposes. On that basis, the value of the rivets was held not includible in the assessable value of clutch facings or brakelinings, and the appeals failed. en-us Wed, 19 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85362 Rivets supplied by buyers were treated as bought-out items and not as a component or part of clutch facings or brakelinings. Because their function was only to fix the goods to a system or chassis, they did not form part of the manufactured goods for valuation purposes. On that basis, the value of the rivets was held not includible in the assessable value of clutch facings or brakelinings, and the appeals failed. Case-Laws Central Excise Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85362