https://www.taxtmi.com/caselaws?id=93711 The Tribunal ruled that the cost of a battery supplied with an uninterrupted power supply (UPS) should be included in the assessable value of the UPS. The appellant's argument that the battery is optional for UPS functioning was rejected, with the Tribunal emphasizing the essential role of the battery in ensuring continuous power supply during main power breakdowns. The Tribunal found that for UPS providing uninterrupted power supply, the battery is integral, based on established precedents. The appeal was dismissed, with the Tribunal concluding that the battery is essential for UPS operation and should be considered in the assessable value. en-us Wed, 07 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 13:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93711 The Tribunal ruled that the cost of a battery supplied with an uninterrupted power supply (UPS) should be included in the assessable value of the UPS. The appellant's argument that the battery is optional for UPS functioning was rejected, with the Tribunal emphasizing the essential role of the battery in ensuring continuous power supply during main power breakdowns. The Tribunal found that for UPS providing uninterrupted power supply, the battery is integral, based on established precedents. The appeal was dismissed, with the Tribunal concluding that the battery is essential for UPS operation and should be considered in the assessable value. Case-Laws Central Excise Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93711