2013 (12) TMI 1231

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..... ost 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. - E/1362/2004 and in Cross Objection No. E/CO/386/2004 - Final Order Nos. A/882-883/2011-WZB/C-II(EB) - Dated:- 14-9-201 .....

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..... on the respondents also submitted that the cost of packing material is already included in the assessable value of the goods cleared. 4. In view of this admitted fact, 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 .....

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