https://www.taxtmi.com/caselaws?id=3971 Replacement batteries supplied later under customer contracts were treated as dutiable goods, because there was no legal basis to exempt subsequently cleared goods merely on the ground that their value had been included in the original sale price. Finished goods cleared from job workers' premises on delivery challans without payment of duty were also held liable to duty, and the explanation that the job worker was the real manufacturer was not accepted. The demand, interest and consequential penalties under the Central Excise law were sustained. en-us Mon, 10 Sep 2007 00:00:00 +0530 Wed, 14 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3971 Replacement batteries supplied later under customer contracts were treated as dutiable goods, because there was no legal basis to exempt subsequently cleared goods merely on the ground that their value had been included in the original sale price. Finished goods cleared from job workers' premises on delivery challans without payment of duty were also held liable to duty, and the explanation that the job worker was the real manufacturer was not accepted. The demand, interest and consequential penalties under the Central Excise law were sustained. Case-Laws Central Excise Mon, 10 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3971