Value of bought out items supplied with manufactured goods not includible in assessable value

Transrail Lighting Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that value of bought out items supplied along with manufactured goods cannot be included in the assessable value of the manufactured goods.

Facts- The issue involved in the present case is as to whether the value of bought out items supplied as such along with manufactured goods is liable to be included in the assessable value of manufactured goods cleared on payment of excise duty.

Conclusion- Held that value of bought out items supplied along with manufactured goods cannot be included in the assessable value of the manufactured goods. Therefore, the issue is no longer res-integra. Since we have decided the matter on merits, the other issues raised by the appellant are not taken up. Accordingly, the impugned orders are set-aside and the appeals are allowed with consequential relief.

FULL TEXT OF THE CESTAT AHMEDABAD ORDER

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