1997 (12) TMI 201 - AT - Central Excise

Summary

The appeal involved two refund claims for excise duty paid on vegetable oil packed in metal containers. The appellant claimed the cost of containers should not be part of assessable value. The Assistant Collector held that containers were necessary for wholesale trade and not returnable, leading to the rejection of refund claims. The appeal was dismissed due to lack of evidence showing oil was sold loose or containers were returnable.