https://www.taxtmi.com/caselaws?id=102798 PET bottles captively consumed for packing aerated waters were eligible for exemption under Notification No. 67/95-C.E. because the exclusion for packaging materials applied only where the final product's cost was not included in assessable value under Section 4 of the Central Excise Act, 1944. Since the aerated water was assessed under Section 4A, the exclusion could not be used to deny the exemption. The later amendment to the notification also supported this interpretation. Accordingly, the duty demand and penalty were unsustainable and were set aside. en-us Fri, 12 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 12:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102798 PET bottles captively consumed for packing aerated waters were eligible for exemption under Notification No. 67/95-C.E. because the exclusion for packaging materials applied only where the final product's cost was not included in assessable value under Section 4 of the Central Excise Act, 1944. Since the aerated water was assessed under Section 4A, the exclusion could not be used to deny the exemption. The later amendment to the notification also supported this interpretation. Accordingly, the duty demand and penalty were unsustainable and were set aside. Case-Laws Central Excise Fri, 12 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102798