https://www.taxtmi.com/caselaws?id=202697 The Tribunal held that the value of bought-out items used in the erection of a boiler should be included in the assessable value of the boiler. The respondent's argument that the boiler is non-excisable after installation was rejected as it was not raised earlier, and duty was paid at the time of clearing the boiler. The Tribunal distinguished this case from others where the full boiler did not come into existence in the factory. As a result, the impugned order was set aside, and the revenue's appeal was allowed, with the respondent's cross objection disposed of accordingly. en-us Thu, 23 Sep 2010 00:00:00 +0530 Mon, 14 Mar 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202697 The Tribunal held that the value of bought-out items used in the erection of a boiler should be included in the assessable value of the boiler. The respondent's argument that the boiler is non-excisable after installation was rejected as it was not raised earlier, and duty was paid at the time of clearing the boiler. The Tribunal distinguished this case from others where the full boiler did not come into existence in the factory. As a result, the impugned order was set aside, and the revenue's appeal was allowed, with the respondent's cross objection disposed of accordingly. Case-Laws Central Excise Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202697