https://www.taxtmi.com/caselaws?id=1196 The article discusses dutiability of bought out items supplied for plant erection, the Tribunal's power to examine that issue independently, and entitlement to Modvat credit. It notes that excisability is a matter of principle and that the Tribunal is not bound by the Commissioner (A)'s earlier view if the dutiability question remains in dispute. It also states that duty quantification must be correctly worked out, with credit benefits taken into account. The reported result was that the High Court's view was set aside and the duty demand was modified after allowing Modvat credit. en-us Thu, 01 Mar 2007 00:00:00 +0530 Tue, 16 Sep 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1196 The article discusses dutiability of bought out items supplied for plant erection, the Tribunal's power to examine that issue independently, and entitlement to Modvat credit. It notes that excisability is a matter of principle and that the Tribunal is not bound by the Commissioner (A)'s earlier view if the dutiability question remains in dispute. It also states that duty quantification must be correctly worked out, with credit benefits taken into account. The reported result was that the High Court's view was set aside and the duty demand was modified after allowing Modvat credit. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1196