https://www.taxtmi.com/caselaws?id=90490 Excisability and assessable value are determined by reference to goods as removed from the factory. Spindle frames cleared from the factory require separate examination to establish whether they are independent excisable goods. Components and accessories supplied for site erection must be assessed separately from the factory-cleared goods, because erection and commissioning charges attributable to property that becomes immovable are not includible in assessable value. Duty, penalty, limitation and Modvat issues require fresh consideration on the relevant facts and evidence, with an opportunity to the assessee. 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 are determined by reference to goods as removed from the factory. Spindle frames cleared from the factory require separate examination to establish whether they are independent excisable goods. Components and accessories supplied for site erection must be assessed separately from the factory-cleared goods, because erection and commissioning charges attributable to property that becomes immovable are not includible in assessable value. Duty, penalty, limitation and Modvat issues require fresh consideration on the relevant facts and evidence, with an opportunity to the assessee. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90490