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2008 (8) TMI 77 - AT - Central ExcisePackages for free supply with another product – MRP based valuation – department claim valuation of those packages u/s 4A - unless there is an element of sale (as contemplated in Section 2(v)), Rule 6(1 )(f) will not be attracted and thus such package would not be governed under the provisions of SWM (PC) Rules which would clearly take such package out of the restricted arena of Section 4A(1) and would put it in the broader arena of Section 4 – assessee’s appeal allowed
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