https://www.taxtmi.com/caselaws?id=49786 Transformer oil directly despatched from the oil manufacturer to the installation site, without ever being received in the transformer manufacturer's factory, was not part of the goods cleared from the factory. On those facts, its value could not be added to the assessable value of the transformers, because the oil did not form an integral component of the manufactured goods at the point of clearance. The duty demand based on inclusion of that oil value was therefore unsustainable. en-us Wed, 08 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 14:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49786 Transformer oil directly despatched from the oil manufacturer to the installation site, without ever being received in the transformer manufacturer's factory, was not part of the goods cleared from the factory. On those facts, its value could not be added to the assessable value of the transformers, because the oil did not form an integral component of the manufactured goods at the point of clearance. The duty demand based on inclusion of that oil value was therefore unsustainable. Case-Laws Central Excise Wed, 08 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49786