https://www.taxtmi.com/caselaws?id=85971 The appeals were dismissed, and any consequential relief was deemed admissible to the Respondents. The High Court upheld the decision to allow deductions for the cost of loss of empty bottles during the return journey and transport costs for returning empty bottles to the factory. The Court considered these expenses as ancillary and not directly related to the manufacturing activity, thus excluding them from the assessable value for excise duty calculation. The Tribunal's previous decisions supporting the exclusion of such expenses from the assessable value were cited and relied upon in reaching this outcome. en-us Mon, 23 Aug 1993 00:00:00 +0530 Tue, 09 Aug 2011 12:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85971 The appeals were dismissed, and any consequential relief was deemed admissible to the Respondents. The High Court upheld the decision to allow deductions for the cost of loss of empty bottles during the return journey and transport costs for returning empty bottles to the factory. The Court considered these expenses as ancillary and not directly related to the manufacturing activity, thus excluding them from the assessable value for excise duty calculation. The Tribunal's previous decisions supporting the exclusion of such expenses from the assessable value were cited and relied upon in reaching this outcome. Case-Laws Central Excise Mon, 23 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85971