https://www.taxtmi.com/caselaws?id=359046 Value of bought-out items directly supplied to the site could not be added to the assessable value of goods cleared from the factory, because the assessee manufactured and cleared only parts from the factory and duty was payable only on those goods. Boilers erected and installed at site, which became immovable property, were not excisable goods, so no duty could be demanded on the completed installation. On that basis, the demand was unsustainable and the impugned orders were set aside in favour of the assessee. en-us Thu, 15 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359046 Value of bought-out items directly supplied to the site could not be added to the assessable value of goods cleared from the factory, because the assessee manufactured and cleared only parts from the factory and duty was payable only on those goods. Boilers erected and installed at site, which became immovable property, were not excisable goods, so no duty could be demanded on the completed installation. On that basis, the demand was unsustainable and the impugned orders were set aside in favour of the assessee. Case-Laws Central Excise Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359046