https://www.taxtmi.com/caselaws?id=789685 Bought-out items such as hoods, chimneys, ovens, microwaves and fittings supplied from the head office and installed at customer sites were held not includible in the assessable value of modular kitchen systems where they were not shown to be manufactured by the assessee or to be essential parts of the excisable goods. The extended period of limitation was also found unavailable because the assessee was registered, regularly filing returns, and the dispute arose from an interpretative issue rather than suppression or wilful intent to evade duty. On both merits and limitation, the demand failed and consequential relief followed. en-us Fri, 10 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789685 Bought-out items such as hoods, chimneys, ovens, microwaves and fittings supplied from the head office and installed at customer sites were held not includible in the assessable value of modular kitchen systems where they were not shown to be manufactured by the assessee or to be essential parts of the excisable goods. The extended period of limitation was also found unavailable because the assessee was registered, regularly filing returns, and the dispute arose from an interpretative issue rather than suppression or wilful intent to evade duty. On both merits and limitation, the demand failed and consequential relief followed. Case-Laws Central Excise Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789685