https://www.taxtmi.com/caselaws?id=107272 The Tribunal ruled that the fittings and fasteners produced by M/s. Chinttpurni Engineering Works are liable to excise duty as they result from manufacturing processes. The cost of rails supplied free by the Railways is to be included in the assessable value of the goods. Switch Expansion Joints were not subject to excise duty as they were deemed to come into existence at the site, not the factory. However, Fan Shaped Switches and Check Rails were held to be subject to excise duty due to the manufacturing processes involved. The matter was remanded for duty recalculations, with the penalty aspect left open for further determination. en-us Fri, 14 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107272 The Tribunal ruled that the fittings and fasteners produced by M/s. Chinttpurni Engineering Works are liable to excise duty as they result from manufacturing processes. The cost of rails supplied free by the Railways is to be included in the assessable value of the goods. Switch Expansion Joints were not subject to excise duty as they were deemed to come into existence at the site, not the factory. However, Fan Shaped Switches and Check Rails were held to be subject to excise duty due to the manufacturing processes involved. The matter was remanded for duty recalculations, with the penalty aspect left open for further determination. Case-Laws Central Excise Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107272