https://www.taxtmi.com/caselaws?id=126337 The Appellate Tribunal CESTAT, New Delhi dismissed the Department's appeal challenging the Commissioner (Appeals) decision on the recovery of value for glass bottles and crates by a beverage manufacturer. The Tribunal upheld that the bottles and crates were intended for repeated use, with the recovery not constituting a sale but rather an arrangement for safe return. Considering the Circular on reusable containers and the original authority's findings, the Tribunal found the Commissioner (Appeals) decision reasonable, emphasizing that the recovery did not amount to an additional consideration for sale. The Department's appeal was thus dismissed for lacking merit. en-us Mon, 27 Apr 2009 00:00:00 +0530 Mon, 24 Jul 2017 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126337 The Appellate Tribunal CESTAT, New Delhi dismissed the Department's appeal challenging the Commissioner (Appeals) decision on the recovery of value for glass bottles and crates by a beverage manufacturer. The Tribunal upheld that the bottles and crates were intended for repeated use, with the recovery not constituting a sale but rather an arrangement for safe return. Considering the Circular on reusable containers and the original authority's findings, the Tribunal found the Commissioner (Appeals) decision reasonable, emphasizing that the recovery did not amount to an additional consideration for sale. The Department's appeal was thus dismissed for lacking merit. Case-Laws Central Excise Mon, 27 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126337