https://www.taxtmi.com/caselaws?id=85608 Where excisable goods are cleared in packed condition, the assessable value includes the cost of packing under Section 4(4)(d) of the Central Excises & Salt Act, 1944, except durable returnable packing. The Tribunal treated excise duty paid on wrapping paper used as packing material as part of that packing cost and therefore includible in the value of the finished paper. It also noted that availability of proforma credit or Modvat credit undermined the plea of double levy. The resulting legal position was that duty on packing material formed part of assessable value. en-us Fri, 12 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85608 Where excisable goods are cleared in packed condition, the assessable value includes the cost of packing under Section 4(4)(d) of the Central Excises & Salt Act, 1944, except durable returnable packing. The Tribunal treated excise duty paid on wrapping paper used as packing material as part of that packing cost and therefore includible in the value of the finished paper. It also noted that availability of proforma credit or Modvat credit undermined the plea of double levy. The resulting legal position was that duty on packing material formed part of assessable value. Case-Laws Central Excise Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85608