https://www.taxtmi.com/caselaws?id=96248 Free-supplied bushes used in manufacturing axle beam assembly were treated as part of the assessable value because they formed an integral component of the finished excisable product and could not be excluded from valuation. In a revenue-neutral job-work arrangement, the omission to include such value did not by itself show intent to evade duty, because the principal manufacturer would ordinarily be entitled to Modvat credit. On that basis, the extended limitation under the proviso to Section 11A of the Central Excise Act, 1944 was held unavailable, and the demand was confined to the normal period, with the remaining demand set aside. en-us Tue, 07 Dec 1999 00:00:00 +0530 Tue, 20 Dec 2011 13:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96248 Free-supplied bushes used in manufacturing axle beam assembly were treated as part of the assessable value because they formed an integral component of the finished excisable product and could not be excluded from valuation. In a revenue-neutral job-work arrangement, the omission to include such value did not by itself show intent to evade duty, because the principal manufacturer would ordinarily be entitled to Modvat credit. On that basis, the extended limitation under the proviso to Section 11A of the Central Excise Act, 1944 was held unavailable, and the demand was confined to the normal period, with the remaining demand set aside. Case-Laws Central Excise Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96248