https://www.taxtmi.com/caselaws?id=241566 Where an assessee avails credit of duty paid on packing material supplied free of cost, the cost of that packing material forms part of the assessable value of the excisable goods. On the admitted factual position of credit being taken, the packing material cost was held includible in valuation, and the Commissioner (Appeals) order was modified accordingly in favour of the Revenue. en-us Wed, 14 Sep 2011 00:00:00 +0530 Fri, 27 Dec 2013 13:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241566 Where an assessee avails credit of duty paid on packing material supplied free of cost, the cost of that packing material forms part of the assessable value of the excisable goods. On the admitted factual position of credit being taken, the packing material cost was held includible in valuation, and the Commissioner (Appeals) order was modified accordingly in favour of the Revenue. Case-Laws Central Excise Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241566