2011 (1) TMI 819

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..... . - E/914/2004 - - - Dated:- 11-1-2011 - Hon'ble Ms. JYOTI BALASUNDARAM, Vice-President Hon'ble Dr. CHITTARANJAN SATAPATHY, Technical Member Appearance : Shri M.Saravanan, Consultant For the Appellant Shri A.B.Niranjan Babu, SDR For the Respondent/s Per Jyoti Balasundaram The issue in dispute in this appeal namely whether the value of packing material supplied free of c .....

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..... s, the question of inclusion of their value in the assessable value of goods manufactured by the assessees would not arise as the sale price would include the cost of packing materials purchased. In these circumstances, the ratio of the apex court decisions cited supra are applicable on all fours to the present case and following the ratio thereof, we set aside the impugned order and allow the app .....

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