https://www.taxtmi.com/caselaws?id=201827 The Tribunal upheld the decision against the appellant, ruling that the value of the bought-out battery supplied with the Uninterrupted Power Supply System (UPSS) should be included for duty discharge. The Tribunal emphasized the essential role of the battery in the functioning of UPSS for uninterrupted power supply, rejecting the appeal and dismissing the request for reference to a Larger Bench. en-us Wed, 09 Jun 2010 00:00:00 +0530 Wed, 12 Jan 2011 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201827 The Tribunal upheld the decision against the appellant, ruling that the value of the bought-out battery supplied with the Uninterrupted Power Supply System (UPSS) should be included for duty discharge. The Tribunal emphasized the essential role of the battery in the functioning of UPSS for uninterrupted power supply, rejecting the appeal and dismissing the request for reference to a Larger Bench. Case-Laws Central Excise Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201827