TMI Blog2008 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... actually incorrect – moreover, it is settled law that deduction on account of durable and returnable packing is allowed irrespective of the fact that the same has been actually returned or not – impugned order is set aside and appeal is allowed - E/1552 /2004 - A/252/2008-WZB/AHD - Dated:- 7-2-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) S/Shri H. D. Dave, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer have arrived at the assessable value under Section 4 of C.Ex. Act, 1944 after claiming PME deduction from the said sale price. I have examined the issue scrupulously I find that the appellants failed to clear exact meaning of P.M.E. deduction under Section 4 of C.Ex. Act, 1944, in respect of clearance of their finished excisable goods as stock transfer to their various Branches/Depots ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot to the buyer at higher rate but claimed deduction from that value as PME. The deduction as approved in the Annexure II can be claimed, if it is reflected in the invoices issued at the time of clearances of goods. I find that the appellants failed to mention the deduction in invoices issued from the depot. It is also established from the records that the goods have been sold at higher rate and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said letter. In view of the above letter, the observation of the Commissioner (Appeals) that no evidence has been produced showing return of the packing material are factually incorrect. In any case, we find that it is settled law that deduction on account of durable and returnable packing is allowed irrespective of the fact that the same has been actually returned or not. 4. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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