https://www.taxtmi.com/caselaws?id=198736 The appellant succeeded in proving that they did not manufacture traded goods, leading to relief from duty imposition. However, the inclusion of packing charges in the assessable value of goods was upheld due to their essential nature for goods removal. The appellant did not succeed in proving that Modvat inputs were not cleared as bought out items, resulting in duty levy. Penalties were not imposed as there was no evidence of intent to prejudice revenue. The appeal was partly allowed on specific grounds mentioned in the judgment. en-us Wed, 08 Mar 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198736 The appellant succeeded in proving that they did not manufacture traded goods, leading to relief from duty imposition. However, the inclusion of packing charges in the assessable value of goods was upheld due to their essential nature for goods removal. The appellant did not succeed in proving that Modvat inputs were not cleared as bought out items, resulting in duty levy. Penalties were not imposed as there was no evidence of intent to prejudice revenue. The appeal was partly allowed on specific grounds mentioned in the judgment. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198736