https://www.taxtmi.com/caselaws?id=372 Central excise valuation must be confined to goods actually manufactured and cleared from the factory. Bought out or subcontracted items supplied directly to customers, and separately invoiced erection and commissioning charges, were not includible in the assessable value because they did not form part of the manufactured goods. Fresh legal grounds could also be entertained at the appellate stage where no new evidence was introduced and the material was already on record. On those facts, duty liability remained limited to the manufactured items only, and the appellate order was sustained. en-us Fri, 12 Aug 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372 Central excise valuation must be confined to goods actually manufactured and cleared from the factory. Bought out or subcontracted items supplied directly to customers, and separately invoiced erection and commissioning charges, were not includible in the assessable value because they did not form part of the manufactured goods. Fresh legal grounds could also be entertained at the appellate stage where no new evidence was introduced and the material was already on record. On those facts, duty liability remained limited to the manufactured items only, and the appellate order was sustained. Case-Laws Central Excise Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372