https://www.taxtmi.com/caselaws?id=31926 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) order on the tariff value under the Central Excise & Salt Act, 1944. The decision emphasized that the tariff value considered the cost of antistatic oil and packing material, precluding assessable value. It was highlighted that denial of Cenvat Credit on items like packing material and antistatic oil was unfounded due to the lack of detailed breakdown in the government's declaration. The Tribunal underscored the difficulty for assesses to demonstrate inclusion of costs without explicit guidance, leading to the appeal dismissal. en-us Thu, 24 Apr 2008 00:00:00 +0530 Wed, 31 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31926 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) order on the tariff value under the Central Excise & Salt Act, 1944. The decision emphasized that the tariff value considered the cost of antistatic oil and packing material, precluding assessable value. It was highlighted that denial of Cenvat Credit on items like packing material and antistatic oil was unfounded due to the lack of detailed breakdown in the government's declaration. The Tribunal underscored the difficulty for assesses to demonstrate inclusion of costs without explicit guidance, leading to the appeal dismissal. Case-Laws Central Excise Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31926