https://www.taxtmi.com/caselaws?id=341528 The tribunal ruled in favor of the appellants in a case concerning the valuation of LPG Bullets for excise duty. It was determined that the bought out items and activities at the site were not directly involved in the manufacturing process but related to erection and installation, making the LPG Bullets immovable goods. As the value of Rs. 42 lakhs for each bullet was undisputed and the additional activities did not constitute manufacturing, no further addition to the assessable value was warranted. The tribunal set aside the order demanding additional excise duty, allowing the appeal in favor of the appellants. en-us Wed, 22 Mar 2017 00:00:00 +0530 Sat, 18 Nov 2017 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341528 The tribunal ruled in favor of the appellants in a case concerning the valuation of LPG Bullets for excise duty. It was determined that the bought out items and activities at the site were not directly involved in the manufacturing process but related to erection and installation, making the LPG Bullets immovable goods. As the value of Rs. 42 lakhs for each bullet was undisputed and the additional activities did not constitute manufacturing, no further addition to the assessable value was warranted. The tribunal set aside the order demanding additional excise duty, allowing the appeal in favor of the appellants. Case-Laws Central Excise Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341528