https://www.taxtmi.com/caselaws?id=106455 Wooden boxes or crates used solely to protect sheet glass during transport are not normal packing where the goods are also sold at the factory gate without such packing. Their use for safe transit, rather than as a condition of marketable supply, excludes the packing cost from the assessable value for central excise duty. The factual premise that Modvat credit had been taken on the wooden packing was unsupported and did not justify inclusion of its cost. en-us Mon, 22 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 12:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106455 Wooden boxes or crates used solely to protect sheet glass during transport are not normal packing where the goods are also sold at the factory gate without such packing. Their use for safe transit, rather than as a condition of marketable supply, excludes the packing cost from the assessable value for central excise duty. The factual premise that Modvat credit had been taken on the wooden packing was unsupported and did not justify inclusion of its cost. Case-Laws Central Excise Mon, 22 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106455