https://www.taxtmi.com/caselaws?id=90490 Excisability and assessable value must be determined with reference to the goods as removed from the factory, not the articles erected at site as immovable property. The Tribunal noted that later Supreme Court rulings on factory clearance, independent excisable goods, and the treatment of erection and commissioning charges had not been properly considered. It further indicated that component parts and accessories supplied for site erection required fresh factual examination to determine whether they formed part of the assessable value. The matter was remanded for de novo consideration, with reconsideration of duty, limitation and Modvat issues. en-us Fri, 15 May 1998 00:00:00 +0530 Fri, 07 Oct 2011 17:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90490 Excisability and assessable value must be determined with reference to the goods as removed from the factory, not the articles erected at site as immovable property. The Tribunal noted that later Supreme Court rulings on factory clearance, independent excisable goods, and the treatment of erection and commissioning charges had not been properly considered. It further indicated that component parts and accessories supplied for site erection required fresh factual examination to determine whether they formed part of the assessable value. The matter was remanded for de novo consideration, with reconsideration of duty, limitation and Modvat issues. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90490