https://www.taxtmi.com/highlights?id=65254 Valuation - SSI Exemption - As regard the batteries supplied with offline UPS there is no dispute as the appellants were including the value of such batteries in the offline UPS. On the appreciation of the above fact supported with various evidences, it is found that the batteries were directly supplied from the godown by the appellant company M/s. XPSPL. For this reason the value of batteries was not includible in the assessable value of UPS system. - AT en-us Thu, 25 Aug 2022 08:12:04 +0530 Thu, 25 Aug 2022 08:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65254 Valuation - SSI Exemption - As regard the batteries supplied with offline UPS there is no dispute as the appellants were including the value of such batteries in the offline UPS. On the appreciation of the above fact supported with various evidences, it is found that the batteries were directly supplied from the godown by the appellant company M/s. XPSPL. For this reason the value of batteries was not includible in the assessable value of UPS system. - AT Highlights Central Excise Thu, 25 Aug 2022 08:12:04 +0530 https://www.taxtmi.com/highlights?id=65254