https://www.taxtmi.com/caselaws?id=376766 The Tribunal upheld the Order-in-Original, ruling that the bought out items for waste heat recovery boilers need not be included in the valuation for central excise duty. The respondent's procurement of these items directly to clients' premises, where they became immovable after assembly, supported this decision. The Tribunal rejected the Revenue's argument that the items were integral to the boilers, emphasizing the distinction in the supply process. The appeal was dismissed, affirming the correctness and legality of the initial order. en-us Thu, 14 Mar 2019 00:00:00 +0530 Sat, 16 Mar 2019 08:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376766 The Tribunal upheld the Order-in-Original, ruling that the bought out items for waste heat recovery boilers need not be included in the valuation for central excise duty. The respondent's procurement of these items directly to clients' premises, where they became immovable after assembly, supported this decision. The Tribunal rejected the Revenue's argument that the items were integral to the boilers, emphasizing the distinction in the supply process. The appeal was dismissed, affirming the correctness and legality of the initial order. Case-Laws Central Excise Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376766