https://www.taxtmi.com/caselaws?id=86472 The assessable value for excise duty turned on whether the cost of wooden crates used to pack water heaters was includible, applying the MRF Ltd. principle on whether such packing was necessary for wholesale trade at the factory gate. The lower authorities had not applied that test and the record lacked the relevant material for a proper determination, so the matter was remanded for fresh decision after allowing the respondent to file submissions and documents. en-us Thu, 04 Jul 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86472 The assessable value for excise duty turned on whether the cost of wooden crates used to pack water heaters was includible, applying the MRF Ltd. principle on whether such packing was necessary for wholesale trade at the factory gate. The lower authorities had not applied that test and the record lacked the relevant material for a proper determination, so the matter was remanded for fresh decision after allowing the respondent to file submissions and documents. Case-Laws Central Excise Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86472