https://www.taxtmi.com/caselaws?id=308751 The Tribunal held that the cost of bought-out nuts and bolts supplied directly to the site for erection and installation of transmission line towers was not includable in the assessable value of the manufactured tower parts. It applied the same valuation reasoning already accepted in the assessee's own earlier case for a different period, and both sides acknowledged that the controversy was identical. On that basis, the Tribunal followed the earlier decision and granted relief to the assessee by excluding the nuts and bolts from valuation. en-us Wed, 23 Jan 2019 00:00:00 +0530 Tue, 18 Jul 2023 22:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308751 The Tribunal held that the cost of bought-out nuts and bolts supplied directly to the site for erection and installation of transmission line towers was not includable in the assessable value of the manufactured tower parts. It applied the same valuation reasoning already accepted in the assessee's own earlier case for a different period, and both sides acknowledged that the controversy was identical. On that basis, the Tribunal followed the earlier decision and granted relief to the assessee by excluding the nuts and bolts from valuation. Case-Laws Central Excise Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308751