https://www.taxtmi.com/caselaws?id=33452 The Appellate Tribunal CESTAT Ahmedabad allowed the appellant's appeal regarding the entitlement to a deduction on account of packing in the manufacture of Drillwell. Despite authorities' disallowance due to lack of proof of packing return, the Tribunal accepted evidence of packing material return by customers, emphasizing that the deduction for returnable packing is permissible regardless of actual return. The appellant's clarification and evidence led to the overturning of the decision, highlighting the significance of understanding legal provisions on deductions and returnable packing in determining assessable value. en-us Thu, 07 Feb 2008 00:00:00 +0530 Fri, 15 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33452 The Appellate Tribunal CESTAT Ahmedabad allowed the appellant's appeal regarding the entitlement to a deduction on account of packing in the manufacture of Drillwell. Despite authorities' disallowance due to lack of proof of packing return, the Tribunal accepted evidence of packing material return by customers, emphasizing that the deduction for returnable packing is permissible regardless of actual return. The appellant's clarification and evidence led to the overturning of the decision, highlighting the significance of understanding legal provisions on deductions and returnable packing in determining assessable value. Case-Laws Central Excise Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33452