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Central Excise - Valuation - Cost of returnable gunny bags used for packing excisable goods - whether there was an agreement to return packing material - Difference of opinion in Supreme Court Bench


Value of Gunny bags used in packing whether to be included in computation of AV

There appears to be a case of MM rubbers on the subject which is as old as over 30 years and still in some legal forum pending decision. I apper to have some reference in CESTAT cases at banglore around 2011.Its about the includibality of Value of Gunny bags used in packing of finished goods. Can some light could be thrown in the case as it had gone upto SC before reverting to CESTAT. The decision of CESTAT was not favourable to assessee.Can some light could be thrown on the said case which is the best example of prolonged unending dispute.

madihally kodandaram 07/08/2015

 

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