https://www.taxtmi.com/caselaws?id=88537 Bought-out electric motors, V-belt drives and geared motors used with rotary feeders and bag filters were not includible in the assessable value of the manufactured goods because they were not shown to be integral parts of the equipment. The factual record indicated that in many instances the accessories were sent directly to the customer's site without being brought into the factory, and no evidence established that the manufactured goods were incomplete without them. Mere assertion by the Revenue was insufficient to justify inclusion of their value in assessable value, so the revenue challenge failed. en-us Tue, 17 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 15:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88537 Bought-out electric motors, V-belt drives and geared motors used with rotary feeders and bag filters were not includible in the assessable value of the manufactured goods because they were not shown to be integral parts of the equipment. The factual record indicated that in many instances the accessories were sent directly to the customer's site without being brought into the factory, and no evidence established that the manufactured goods were incomplete without them. Mere assertion by the Revenue was insufficient to justify inclusion of their value in assessable value, so the revenue challenge failed. Case-Laws Central Excise Tue, 17 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88537