https://www.taxtmi.com/caselaws?id=85636 The Tribunal ruled in favor of the appellant, determining that the value of the steel plate should not be added to the assessable value of the battery supplied. It held that the battery was a complete product upon clearance from the factory, and the steel plate was deemed an ancillary item rather than an essential component. The Tribunal emphasized that no further processes were required for the battery's use in Fork lift trucks, thus rejecting the department's argument that the steel plate should be considered part of the battery as per the Central Excise Act, 1944. en-us Wed, 08 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85636 The Tribunal ruled in favor of the appellant, determining that the value of the steel plate should not be added to the assessable value of the battery supplied. It held that the battery was a complete product upon clearance from the factory, and the steel plate was deemed an ancillary item rather than an essential component. The Tribunal emphasized that no further processes were required for the battery's use in Fork lift trucks, thus rejecting the department's argument that the steel plate should be considered part of the battery as per the Central Excise Act, 1944. Case-Laws Central Excise Wed, 08 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85636