https://www.taxtmi.com/caselaws?id=781037 The SC allowed the appeal, holding that the boiler assembled and erected at the buyer's site from CKD parts and bought-out items results in an immovable product and therefore is not an "excisable good" under the Central Excise Act. Consequently the value of bought-out items delivered directly to the buyer cannot be included in the assessable value of the boiler for excise duty. The Court also held the show-cause notice issued under the proviso to Section 11A(1) to be invalid, finding no wilful suppression or intent to evade duty and disallowing the extended limitation period. en-us Mon, 10 Nov 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781037 The SC allowed the appeal, holding that the boiler assembled and erected at the buyer's site from CKD parts and bought-out items results in an immovable product and therefore is not an "excisable good" under the Central Excise Act. Consequently the value of bought-out items delivered directly to the buyer cannot be included in the assessable value of the boiler for excise duty. The Court also held the show-cause notice issued under the proviso to Section 11A(1) to be invalid, finding no wilful suppression or intent to evade duty and disallowing the extended limitation period. Case-Laws Central Excise Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781037