Value of free issue materials – Commissioner to record a clear finding as to whether for the tubes cleared during the three relevant periods, the caps were supplied by the customers of the appellant free of cost – Supreme Court

M/s. Essel Pro pack Ltd. Vs. Commissioner of Central Excise, Mumbai- III- (Supreme Court)- The Commissioner has not recorded any clear finding as to whether for the tubes that were cleared by the appellant during the relevant periods in respect of which show cause notices were issued, the caps were supplied free of cost by the customers of the appellant and such caps were fitted to the tubes manufactured in the factory of the appellant. As we have already held, in respect of the tubes for which caps have been supplied by the customers free of cost, the asses-sable value of the tubes will not ...