https://www.taxtmi.com/caselaws?id=40737 The court ruled in favor of the petitioners, manufacturers of electric storage batteries, in a dispute over the excise duty calculation on the manufacturing cost. The judge held that the containers provided free of charge by Railways should not be included in the manufacturing cost for excise duty purposes. The judge quashed the order demanding duty based on the inclusion of container value, directing the respondent to refrain from enforcement. The decision concluded the legal proceedings in favor of the petitioners without any order as to costs. en-us Tue, 17 May 1977 00:00:00 +0530 Fri, 14 May 2010 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40737 The court ruled in favor of the petitioners, manufacturers of electric storage batteries, in a dispute over the excise duty calculation on the manufacturing cost. The judge held that the containers provided free of charge by Railways should not be included in the manufacturing cost for excise duty purposes. The judge quashed the order demanding duty based on the inclusion of container value, directing the respondent to refrain from enforcement. The decision concluded the legal proceedings in favor of the petitioners without any order as to costs. Case-Laws Central Excise Tue, 17 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40737