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TMI Blog2004 (12) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are challenging the correctness of the OIA No. 439/2002-C.E., dated 16-7-2002 by which the Commissioner (Appeals) has rejected the appellants' prayer to give deduction to the value of durable and returnable bags in terms of Section 4(4)(d)(i). The appellants have relied on a large number of judgments of the Apex Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer of the goods in question was made in durable and returnable bags and, therefore, the price figuring in the pricelist for the Alumina in the returnable bags was adopted. The invoices raised by the appellants under Rule 52A of C.E. Rules also clearly indicated that the goods were returnable. Therefore, he submits that the findings recorded by the Commissioner proceeding to decide on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 7 (S.C.); and (ii) Jay Yushin Ltd. v. CCE, New Delhi - 2000 (119) E.L.T. 718 (Tribunal - LB) The learned Counsel also relied on the Larger Bench decision rendered in the case of Srichakra Tyres Ltd. v. CCE, Madras - 1999 (108) E.L.T. 361 (Tribunal) which has been confirmed by the Apex Court as reported in 2002 (142) E.L.T. A279. 3. The learned JDR defended the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority that ultimately the packing material gets decayed after repeated use is no ground to direct the appellants to add its value in the cost of the goods. This is a new principle introduced by the lower authorities. Any packing material, after further uses, would become a scrap and merely because it becomes waste or scrap after repeated use by itself is not a ground to hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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