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2023 (4) TMI 765 - AT - Central ExciseValuation for calculation of Excise Duty - cost of corrugated boxes (packing material) supplied free of cost by the buyers to the appellant is includible in the transaction value of the metal containers manufactured and supplied by the appellant for the purpose of payment of central excise duty, or not - applicability of Clause (a) of Sub-section (1) of Section 4 of the Central Excise Act - HELD THAT:- The matter is no longer res-integra as this tribunal in the appellant’s own case M/S. KAIRA CAN COMPANY LTD VERSUS C.C.E & S. T- AHMEDABAD-III [2019 (12) TMI 114 - CESTAT AHMEDABAD] has already decided the issue against them and has held that the cost of free supplied corrugated boxes need to be included into the assessable value of the metal containers for the purpose of payment of Central Excise duty. The demand on merit is sustainable - appeal dismissed.
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