AdvertisementCommissioner of Central Excise Vs SS Engineers (Supreme Court of India) The Supreme Court observed that, for the subsequent period, the Department had taken the stand that the bought-out items were not entered in the factory, the assessee had not claimed credit on those items, and therefore there was no case for adding their value to the assessable value or initiating proceedings through a show cause notice. The Court held that, for the earlier period forming the subject matter of the present appeal, the Department could not adopt a contrary stand. Accordingly, it found no merit in the appeal ...