https://www.taxtmi.com/caselaws?id=48808 The tribunal held that the cost of HDPE bags used for packing detergent powder was not deductible under Section 4(4)(d)(i) of the Central Excise Act. The absence of an arrangement for returnability between the manufacturer and the trader at the time of goods removal led to the denial of the deduction. The tribunal emphasized the necessity of the returnability clause being established at the time of removal from the manufacturer to the buyer, not merely between the trader and their customers. The decision favored the revenue, disallowing the deduction for the HDPE bags' cost. en-us Tue, 23 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48808 The tribunal held that the cost of HDPE bags used for packing detergent powder was not deductible under Section 4(4)(d)(i) of the Central Excise Act. The absence of an arrangement for returnability between the manufacturer and the trader at the time of goods removal led to the denial of the deduction. The tribunal emphasized the necessity of the returnability clause being established at the time of removal from the manufacturer to the buyer, not merely between the trader and their customers. The decision favored the revenue, disallowing the deduction for the HDPE bags' cost. Case-Laws Central Excise Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48808