https://www.taxtmi.com/caselaws?id=270409 A mere break in invoice serial numbers was held insufficient to prove parallel invoicing or suppression where the invoice records, accounts and transport verification were consistent and no discrepancy emerged from investigation. The value of bought-out items supplied for erection, installation and connectivity at the buyer's site was held not includible in the assessable value of the manufactured storage tanks, because those items were treated as accessories or site-specific items rather than part of the excisable goods themselves. On that basis, the duty demand founded on such inclusion was held unsustainable, and the confirmation of duty, interest and penalty was set aside. en-us Thu, 26 Nov 2015 00:00:00 +0530 Mon, 09 May 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270409 A mere break in invoice serial numbers was held insufficient to prove parallel invoicing or suppression where the invoice records, accounts and transport verification were consistent and no discrepancy emerged from investigation. The value of bought-out items supplied for erection, installation and connectivity at the buyer's site was held not includible in the assessable value of the manufactured storage tanks, because those items were treated as accessories or site-specific items rather than part of the excisable goods themselves. On that basis, the duty demand founded on such inclusion was held unsustainable, and the confirmation of duty, interest and penalty was set aside. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270409