https://www.taxtmi.com/caselaws?id=94846 Free-supplied bushes used as integral components in axle beam assemblies are includible in the assessable value for central excise duty, even though no charge was made for them. The Tribunal applied the settled position that components consumed in manufacture form part of the final product's value. On limitation, the extended period under the proviso to Section 11A of the Central Excise Act, 1944 is not available where the case is revenue neutral and the manufacturer could take Modvat credit, because suppression or intent to evade duty cannot then be inferred. Duty was therefore confined to the normal period. en-us Tue, 28 Mar 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94846 Free-supplied bushes used as integral components in axle beam assemblies are includible in the assessable value for central excise duty, even though no charge was made for them. The Tribunal applied the settled position that components consumed in manufacture form part of the final product's value. On limitation, the extended period under the proviso to Section 11A of the Central Excise Act, 1944 is not available where the case is revenue neutral and the manufacturer could take Modvat credit, because suppression or intent to evade duty cannot then be inferred. Duty was therefore confined to the normal period. Case-Laws Central Excise Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94846