Cost of free supply material not includible in the assessable value

Techno Packers Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that the demand of duty alleging that cost of free supply material has to be included in the assessable value is not sustainable and liable to be set aside. Facts- The appellants are engaged in the manufacture of wooden crates falling under Chapter 44151000 of CETA, 1985. Based on the intelligence that the appellant was receiving the consumables free of cost and has not included the value of such free materials in the assessable value of the finished product, the documents and records of the appella...