2013 (12) TMI 1231 - AT - Central Excise

Valuation of goods - Whether cost of packing material which is supplied free of cost to be included in the assessable value of the goods - Held that - as the respondents are availing the benefit of credit of duty paid on the packing material, the cost of packing material is to be included in the assessable value. Hence, the impugned order is modified to the extent that the cost of packing material is to be included in the assessable value of the goods manufactured by the respondents - Decided partly in favour of Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the appeal filed by the Revenue, modifying the impugned order to include the cost of packing material in the assessable value of the goods manufactured by the respondents who were availing credit for duty paid on packing material.