https://www.taxtmi.com/caselaws?id=266790 The Tribunal rejected all appeals filed by the Revenue, affirming that the amortized value of Tonner/Cylinder need not be included in the assessable value of Liquid Chlorine cleared by the respondent. The Tribunal found that the respondent satisfied the conditions under Section 4(1)(a) of the Central Excise Act 1944, and the Revenue failed to provide sufficient evidence to support their claims. Previous decisions and judicial precedents supported the respondent's position, emphasizing that the inclusion of packaging material value was not required in the assessable value of goods. en-us Tue, 18 Aug 2015 00:00:00 +0530 Sat, 24 Oct 2015 07:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266790 The Tribunal rejected all appeals filed by the Revenue, affirming that the amortized value of Tonner/Cylinder need not be included in the assessable value of Liquid Chlorine cleared by the respondent. The Tribunal found that the respondent satisfied the conditions under Section 4(1)(a) of the Central Excise Act 1944, and the Revenue failed to provide sufficient evidence to support their claims. Previous decisions and judicial precedents supported the respondent's position, emphasizing that the inclusion of packaging material value was not required in the assessable value of goods. Case-Laws Central Excise Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266790