https://www.taxtmi.com/caselaws?id=329208 Separately supplied bought-out items that are not integral parts of dry charged batteries are not includible in the batteries' assessable value under central excise law. Electrolyte supplied separately remained excludible because the batteries could be marketed without it and HSN Chapter 8507 treats storage batteries as classifiable even when presented without electrolyte; no cenvat credit was taken on the electrolyte. Likewise, an additional micro porous vent plug with float supplied separately was excludible because the fitted vent plug already formed part of the battery value, while the extra component was a separate bought-out item on which no cenvat credit was availed. en-us Tue, 14 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329208 Separately supplied bought-out items that are not integral parts of dry charged batteries are not includible in the batteries' assessable value under central excise law. Electrolyte supplied separately remained excludible because the batteries could be marketed without it and HSN Chapter 8507 treats storage batteries as classifiable even when presented without electrolyte; no cenvat credit was taken on the electrolyte. Likewise, an additional micro porous vent plug with float supplied separately was excludible because the fitted vent plug already formed part of the battery value, while the extra component was a separate bought-out item on which no cenvat credit was availed. Case-Laws Central Excise Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329208