https://www.taxtmi.com/caselaws?id=85972 The Tribunal rejected Agra Beverages Corporation Pvt. Ltd.'s appeal regarding the deduction of post-manufacturing expenses for excise duty purposes. The expenses, including rent on containers, shell repairing, and breakages of empty bottles, were deemed necessary for marketability and were not excludable from the assessable value under the Central Excises and Salt Act, 1944. Despite citing various Supreme Court and Tribunal decisions, the Tribunal found them distinguishable from the current case and upheld the order-in-appeal, denying the deductions claimed by Agra Beverages. en-us Wed, 30 Aug 1995 00:00:00 +0530 Tue, 09 Aug 2011 12:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85972 The Tribunal rejected Agra Beverages Corporation Pvt. Ltd.'s appeal regarding the deduction of post-manufacturing expenses for excise duty purposes. The expenses, including rent on containers, shell repairing, and breakages of empty bottles, were deemed necessary for marketability and were not excludable from the assessable value under the Central Excises and Salt Act, 1944. Despite citing various Supreme Court and Tribunal decisions, the Tribunal found them distinguishable from the current case and upheld the order-in-appeal, denying the deductions claimed by Agra Beverages. Case-Laws Central Excise Wed, 30 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85972