https://www.taxtmi.com/caselaws?id=449100 CESTAT Ahmedabad ruled that corrugated boxes received free from buyers for packaging glassware must be included in assessable value under Section 4 of Central Excise Act 1944. The tribunal held that total value of cleared goods includes all materials regardless of who bears the cost. However, the demand for duty on capital goods scrap was rejected due to inadequate departmental investigation and failure to prove appellant availed CENVAT credit on such scrap. The tribunal found scrap was neither from cenvatable capital goods nor manufacturing process, making it non-dutiable. Appeal allowed partially. en-us Mon, 05 Feb 2024 00:00:00 +0530 Tue, 06 Feb 2024 08:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449100 CESTAT Ahmedabad ruled that corrugated boxes received free from buyers for packaging glassware must be included in assessable value under Section 4 of Central Excise Act 1944. The tribunal held that total value of cleared goods includes all materials regardless of who bears the cost. However, the demand for duty on capital goods scrap was rejected due to inadequate departmental investigation and failure to prove appellant availed CENVAT credit on such scrap. The tribunal found scrap was neither from cenvatable capital goods nor manufacturing process, making it non-dutiable. Appeal allowed partially. Case-Laws Central Excise Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449100