https://www.taxtmi.com/caselaws?id=114724 The Tribunal ruled in favor of the appellants, allowing their appeal against the Commissioner (Appeals)'s decision to deny deduction for the value of durable and returnable bags under Section 4(4)(d)(i) of the C.E. Act. The Tribunal held that the appellants met the requirements for exclusion of packing material costs based on invoices clearly indicating the returnable nature of the bags. The Tribunal cited relevant case law and dismissed arguments against the deduction, ultimately deeming the demands unjustified and improper, granting the appeal with necessary relief. en-us Mon, 20 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 13:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114724 The Tribunal ruled in favor of the appellants, allowing their appeal against the Commissioner (Appeals)'s decision to deny deduction for the value of durable and returnable bags under Section 4(4)(d)(i) of the C.E. Act. The Tribunal held that the appellants met the requirements for exclusion of packing material costs based on invoices clearly indicating the returnable nature of the bags. The Tribunal cited relevant case law and dismissed arguments against the deduction, ultimately deeming the demands unjustified and improper, granting the appeal with necessary relief. Case-Laws Central Excise Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114724