https://www.taxtmi.com/caselaws?id=52560 Charges for drawings and documents connected with erection of a caustic evaporation plant were examined for inclusion in assessable value, but most of the disputed material consisted of site-related engineering documents, such as layout, process, piping, electrical and approval drawings, which were treated as relating to the plant at site rather than to goods cleared from the factory. Equipment fabrication drawings and certain piping material specification or erection-related drawings required further examination because they could affect manufacture of supplied components. The inclusion issue was therefore not conclusively resolved on the existing record, and the matter was remitted for reconsideration of those identified charges and the linked exemption and penalty questions. en-us Fri, 05 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 15:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52560 Charges for drawings and documents connected with erection of a caustic evaporation plant were examined for inclusion in assessable value, but most of the disputed material consisted of site-related engineering documents, such as layout, process, piping, electrical and approval drawings, which were treated as relating to the plant at site rather than to goods cleared from the factory. Equipment fabrication drawings and certain piping material specification or erection-related drawings required further examination because they could affect manufacture of supplied components. The inclusion issue was therefore not conclusively resolved on the existing record, and the matter was remitted for reconsideration of those identified charges and the linked exemption and penalty questions. Case-Laws Central Excise Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52560