https://www.taxtmi.com/caselaws?id=81244 The Tribunal allowed deductions for post-delivery expenses incurred by a company manufacturing Aerated Waters, following a dispute over duty refund claims on equalized freight. The company's claims, initially rejected as time-barred, were upheld by the Tribunal, which directed the Assistant Collector to quantify deductions based on actual expenses. Relying on Supreme Court precedent, the Tribunal distinguished post-delivery expenses from manufacturing costs, emphasizing their necessity for the supply process. Ultimately, the appeals were decided in favor of allowing deductions for post-delivery expenses related to handling empty bottles. en-us Thu, 07 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81244 The Tribunal allowed deductions for post-delivery expenses incurred by a company manufacturing Aerated Waters, following a dispute over duty refund claims on equalized freight. The company's claims, initially rejected as time-barred, were upheld by the Tribunal, which directed the Assistant Collector to quantify deductions based on actual expenses. Relying on Supreme Court precedent, the Tribunal distinguished post-delivery expenses from manufacturing costs, emphasizing their necessity for the supply process. Ultimately, the appeals were decided in favor of allowing deductions for post-delivery expenses related to handling empty bottles. Case-Laws Central Excise Thu, 07 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81244