https://www.taxtmi.com/caselaws?id=89884 Cleaning and maintenance charges relating to durable and returnable packing material were held not includible in the assessable value of excisable goods because such services are connected with preparation of containers and not with the manufacturing process. The Tribunal relied on its earlier decisions and the Supreme Court's approval of the principle that unloading, sorting, cleaning and examination of bottles used for bottling do not form part of manufacturing and cannot be added to assessable value. The issue was answered in favour of the assessee, and the appeal was dismissed. en-us Mon, 28 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89884 Cleaning and maintenance charges relating to durable and returnable packing material were held not includible in the assessable value of excisable goods because such services are connected with preparation of containers and not with the manufacturing process. The Tribunal relied on its earlier decisions and the Supreme Court's approval of the principle that unloading, sorting, cleaning and examination of bottles used for bottling do not form part of manufacturing and cannot be added to assessable value. The issue was answered in favour of the assessee, and the appeal was dismissed. Case-Laws Central Excise Mon, 28 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89884