https://www.taxtmi.com/caselaws?id=436683 Bought-out items supplied with a manufactured lattice mast were held not includible in the assessable value for central excise duty because they were purchased separately as trading goods, were not used in manufacture, and did not form part of the excisable product. Their use was only for erection, installation, or functioning at site, and optional supply at the customer's choice did not amount to additional consideration for the manufactured goods. The demand was therefore unsustainable. en-us Tue, 11 Apr 2023 00:00:00 +0530 Mon, 20 Nov 2023 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436683 Bought-out items supplied with a manufactured lattice mast were held not includible in the assessable value for central excise duty because they were purchased separately as trading goods, were not used in manufacture, and did not form part of the excisable product. Their use was only for erection, installation, or functioning at site, and optional supply at the customer's choice did not amount to additional consideration for the manufactured goods. The demand was therefore unsustainable. Case-Laws Central Excise Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436683