https://www.taxtmi.com/caselaws?id=431930 In a turnkey boiler supply arrangement, essential bought-out items sent directly to the customer's site were held includible in assessable value because they formed part of the completed machine and were necessary for its functioning. The text also distinguishes factory manufacture from site erection, noting that an installation which emerges as immovable property cannot be treated as a completed movable excisable product without a sustainable valuation basis and proper jurisdiction. On the alternate footing, Notification No. 67/95-CE was treated as potentially applicable where the goods were manufactured and used within the customer's industrial premises. The combined effect was that the duty, interest and penalties were described as unsustainable. en-us Mon, 12 Dec 2022 00:00:00 +0530 Wed, 21 Dec 2022 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431930 In a turnkey boiler supply arrangement, essential bought-out items sent directly to the customer's site were held includible in assessable value because they formed part of the completed machine and were necessary for its functioning. The text also distinguishes factory manufacture from site erection, noting that an installation which emerges as immovable property cannot be treated as a completed movable excisable product without a sustainable valuation basis and proper jurisdiction. On the alternate footing, Notification No. 67/95-CE was treated as potentially applicable where the goods were manufactured and used within the customer's industrial premises. The combined effect was that the duty, interest and penalties were described as unsustainable. Case-Laws Central Excise Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431930