https://www.taxtmi.com/caselaws?id=252309 The Tribunal ruled in favor of the appellant, holding that the cost of pipes, pipe fittings, and installation charges should not be included in the assessable value of Air Brake Equipment supplied to the Integrated Coach Factory. The Tribunal found that the bought-out items were distinct from the manufactured products and were not integral to the manufacturing process. As a result, the duty demand confirmation of Rs. 12,37,087 for the period 2001-2002 and the penalty imposed under Section 11AC were overturned. en-us Fri, 14 Feb 2014 00:00:00 +0530 Fri, 17 Oct 2014 09:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252309 The Tribunal ruled in favor of the appellant, holding that the cost of pipes, pipe fittings, and installation charges should not be included in the assessable value of Air Brake Equipment supplied to the Integrated Coach Factory. The Tribunal found that the bought-out items were distinct from the manufactured products and were not integral to the manufacturing process. As a result, the duty demand confirmation of Rs. 12,37,087 for the period 2001-2002 and the penalty imposed under Section 11AC were overturned. Case-Laws Central Excise Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252309