Demand Set Aside: Department Fails to Prove Bought-Out Items Were Integral to Appellants' Manufactured Equipment.

Demand Set Aside: Department Fails to Prove Bought-Out Items Were Integral to Appellants' Manufactured Equipment. https://www.taxtmi.com/highlights?id=71272 Valuation - non-inclusion of value of certain bought out items - In the instant case, the Department could not prove conclusively that the bought-out items in dispute are integral part of the equipment manufactured; Department did not even prove that the same are fitted into the system, manufactured by the appellants, at least by the use of screwdriver technology. - Demand set aside - AT en-us Thu, 03 Aug 2023 07:53:34 +0530 Thu, 03 Aug 2023 07:53:34 +0530 TaxTMI RSS Generator Demand Set Aside: Department Fails to Prove Bought-Out Items Were Integral to Appellants' Manufactured Equipment. https://www.taxtmi.com/highlights?id=71272 Valuation - non-inclusion of value of certain bought out items - In the instant case, the Department could not prove conclusively that the bought-out items in dispute are integral part of the equipment manufactured; Department did not even prove that the same are fitted into the system, manufactured by the appellants, at least by the use of screwdriver technology. - Demand set aside - AT Highlights Central Excise Thu, 03 Aug 2023 07:53:34 +0530 https://www.taxtmi.com/highlights?id=71272