https://www.taxtmi.com/caselaws?id=103747 Value of bought-out items purchased from the market and used directly at site for erection and installation of plant machinery cannot be included in the assessable value of Bus Ducts manufactured in the factory. The items in question, including control panels, surge protection devices and current transformers, were not manufactured by the assessee and were only used in site erection. On the stated principle that such items do not form part of the goods manufactured in the factory, the assessable value could not be enhanced and the duty demand was unsustainable. en-us Thu, 01 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103747 Value of bought-out items purchased from the market and used directly at site for erection and installation of plant machinery cannot be included in the assessable value of Bus Ducts manufactured in the factory. The items in question, including control panels, surge protection devices and current transformers, were not manufactured by the assessee and were only used in site erection. On the stated principle that such items do not form part of the goods manufactured in the factory, the assessable value could not be enhanced and the duty demand was unsustainable. Case-Laws Central Excise Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103747