https://www.taxtmi.com/caselaws?id=109068 The Tribunal referred a case involving deductions on expenses incurred from goods sold at a depot, including damages, packaging costs, and bank charges, to a Larger Bench for resolution. The dispute centered on the eligibility of deductions for the cost of durable and returnable packaging (HDPE bags) under Section 4(4)(d)(i) of the Central Excise Act, 1944. The appellant argued that a stipulation on the invoice regarding the return of bags constituted an 'arrangement' for abatement, while the Revenue emphasized the need for evidence of actual return and reuse. The Tribunal sought clarification on the requirements for substantiating such arrangements for deductions. en-us Fri, 22 Aug 2003 00:00:00 +0530 Thu, 05 Apr 2012 17:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109068 The Tribunal referred a case involving deductions on expenses incurred from goods sold at a depot, including damages, packaging costs, and bank charges, to a Larger Bench for resolution. The dispute centered on the eligibility of deductions for the cost of durable and returnable packaging (HDPE bags) under Section 4(4)(d)(i) of the Central Excise Act, 1944. The appellant argued that a stipulation on the invoice regarding the return of bags constituted an 'arrangement' for abatement, while the Revenue emphasized the need for evidence of actual return and reuse. The Tribunal sought clarification on the requirements for substantiating such arrangements for deductions. Case-Laws Central Excise Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109068