https://www.taxtmi.com/caselaws?id=216972 Traded test kit and IAS column used for checking adulteration in petroleum products were held to be distinct from the manufactured marker used with kerosene, so their value could not be added to the marker's assessable value for central excise duty. The revenue rulings cited concerned bought-out items cleared as parts of the manufactured product, which was not the factual position here. On that basis, the assessee established a strong prima facie case for waiver of pre-deposit, and stay of recovery was justified. en-us Tue, 10 Jul 2012 00:00:00 +0530 Tue, 31 Dec 2013 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216972 Traded test kit and IAS column used for checking adulteration in petroleum products were held to be distinct from the manufactured marker used with kerosene, so their value could not be added to the marker's assessable value for central excise duty. The revenue rulings cited concerned bought-out items cleared as parts of the manufactured product, which was not the factual position here. On that basis, the assessee established a strong prima facie case for waiver of pre-deposit, and stay of recovery was justified. Case-Laws Central Excise Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216972