https://www.taxtmi.com/caselaws?id=107543 The Appellate Tribunal CEGAT, New Delhi, set aside the decision of the Commissioner (Appeals) regarding the inclusion of bought out items in the assessable value of goods manufactured. The Tribunal ruled that the bought out items supplied through a subcontractor were not to be included in the assessable value as they were not part of the goods cleared from the appellant's factory. The appeal was allowed, and the duty demanded on the bought out items was overturned. en-us Tue, 13 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 13:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107543 The Appellate Tribunal CEGAT, New Delhi, set aside the decision of the Commissioner (Appeals) regarding the inclusion of bought out items in the assessable value of goods manufactured. The Tribunal ruled that the bought out items supplied through a subcontractor were not to be included in the assessable value as they were not part of the goods cleared from the appellant's factory. The appeal was allowed, and the duty demanded on the bought out items was overturned. Case-Laws Central Excise Tue, 13 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107543