https://www.taxtmi.com/caselaws?id=89876 A separately purchased and separately supplied bought-out rectifier did not lose its independent identity merely because it acted as the power source for a welding set. The analysis states that Section Note 4 of Section XVI applies only where components form a complete machine, and here the rectifier was not treated as an integral component requiring inclusion in assessable value or denial of exemption under Notification No. 175/86. It also explains that the extended limitation period was unavailable because the records disclosed the rectifier as traded goods and there was no suppression of material facts. en-us Wed, 23 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89876 A separately purchased and separately supplied bought-out rectifier did not lose its independent identity merely because it acted as the power source for a welding set. The analysis states that Section Note 4 of Section XVI applies only where components form a complete machine, and here the rectifier was not treated as an integral component requiring inclusion in assessable value or denial of exemption under Notification No. 175/86. It also explains that the extended limitation period was unavailable because the records disclosed the rectifier as traded goods and there was no suppression of material facts. Case-Laws Central Excise Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89876