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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT Bangalore Upholds Deduction for Containers, Revenue Appeal Dismissed</h1> The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner (Appeals) order allowing deduction for durable and returnable containers due to ... Valuation - Demand - Limitation The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner (Appeals) order setting aside the original order due to limitation and allowing deduction for durable and returnable containers. Revenue's appeal was dismissed as the challenge was only against the deduction claim, not the limitation finding.

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