TATA CHEMICALS LTD. Vs. COLLECTOR OF CENTER EXCISE

JUDGEMENT

(1.) The claim of the appellant is that there was an arrangement between the appellant (Manufacturers/sellers) and the buyers of soda ash to the effect that sales made in the gunny bags supplied by the appellant can be returned and upon such return the value thereof will be refunded to the buyers. The inclusion of the value of the gunny bags in the above situation for determination of the assessable value of the manufactured goods has been considered by this Court in Mahalakshmi Glass Works (P) Ltd. v. Collector of Central Excise, Bombay, 1988 Supp1 SCC 601 and Triveni Glass Ltd. v. Union of India & Ors, 2005 3 SCC 484.

(2.) Paragraphs 5 and 6 of Mahalakshmi Glass Works (P) Ltd. may be conveniently extracted herein under:

(3.) Paragraphs 12 and 17 of the judgment in Triveni Glass Ltd. may also be noted :