https://www.taxtmi.com/caselaws?id=441674 The Tribunal ruled in favor of the appellant, holding that the cost of empty cylinders received from customers for packing Sulphur Dioxide Gas should not be included in the assessable value of the final product under section 4 of the Central Excise Act, 1944. Citing precedents and earlier decisions, the Tribunal found that the issue had already been settled in favor of the assessee, leading to the setting aside of the impugned order and allowing the appeal. The Commissioner (Appeals) ruling in a previous case further supported this decision. en-us Wed, 07 Jun 2023 00:00:00 +0530 Sat, 12 Aug 2023 20:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441674 The Tribunal ruled in favor of the appellant, holding that the cost of empty cylinders received from customers for packing Sulphur Dioxide Gas should not be included in the assessable value of the final product under section 4 of the Central Excise Act, 1944. Citing precedents and earlier decisions, the Tribunal found that the issue had already been settled in favor of the assessee, leading to the setting aside of the impugned order and allowing the appeal. The Commissioner (Appeals) ruling in a previous case further supported this decision. Case-Laws Central Excise Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441674