https://www.taxtmi.com/caselaws?id=202211 The appeal addressed the inclusion of battery costs in the assessable value of Uninterrupted Power Supply Systems (UPSS). The Tribunal ruled in favor of the appellant, stating that the batteries were not part of goods cleared from the factory. It found that the Revenue's argument regarding branch offices as extensions of the factory lacked evidence and consistency with the show-cause notice. The judgment emphasized assessing goods based on how they were cleared from the factory, excluding batteries. This decision clarifies the assessment of UPSS value and the treatment of branch offices in manufacturing activities, stressing the importance of evidence and coherence in arguments. en-us Tue, 14 Sep 2010 00:00:00 +0530 Fri, 04 Mar 2011 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202211 The appeal addressed the inclusion of battery costs in the assessable value of Uninterrupted Power Supply Systems (UPSS). The Tribunal ruled in favor of the appellant, stating that the batteries were not part of goods cleared from the factory. It found that the Revenue's argument regarding branch offices as extensions of the factory lacked evidence and consistency with the show-cause notice. The judgment emphasized assessing goods based on how they were cleared from the factory, excluding batteries. This decision clarifies the assessment of UPSS value and the treatment of branch offices in manufacturing activities, stressing the importance of evidence and coherence in arguments. Case-Laws Central Excise Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202211