https://www.taxtmi.com/caselaws?id=33905 Battery value is includible in the assessable value of UPS systems only where batteries are actually cleared along with the UPS units. On verified facts showing separate supply and separate duty-paid clearance of UPS systems, no excise liability arose on battery value for those clearances. In the related matter where no prior factual verification had been made, the proper course was remand for the adjudicating authority to verify whether batteries were cleared with UPS systems and then decide afresh after hearing the assessee. en-us Thu, 25 Sep 2008 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33905 Battery value is includible in the assessable value of UPS systems only where batteries are actually cleared along with the UPS units. On verified facts showing separate supply and separate duty-paid clearance of UPS systems, no excise liability arose on battery value for those clearances. In the related matter where no prior factual verification had been made, the proper course was remand for the adjudicating authority to verify whether batteries were cleared with UPS systems and then decide afresh after hearing the assessee. Case-Laws Central Excise Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33905