Radha Krishnaiah v. Inspector of Central Excise and Ors.

M/S. Tata Chemicals Ltd vs. Collector of Central Excise

The appeals are dismissed

…lusion of cost of gunny bags from the cost of soda ash; analysed the proposition of law stated in K. Radha Krishnaiah v. Inspector of Central Excise and others5 and opined thus:- 2 1988 (Supp) SCC 601 3 (2005) 3 SCC 484 4 (2005) 3 SCC 489 5 (1987) 2 SCC 457 5 Page 6 JUDGMENT “As we read the decisions in K. Radha Krishnaiah (supra) and Mahalakshmi Glass Works (P) Ltd. (supra), the Court was of the view that there must be an arrangement to the effect that the packing material must be returnable to the seller by the buyer. In such a case actual return would not have to be established. T…

M/S. Tata Chemicals Ltd vs. Collector of Central Excise

The appeals are dismissed

…lusion of cost of gunny bags from the cost of soda ash; analysed the proposition of law stated in K. Radha Krishnaiah v. Inspector of Central Excise and others5 and opined thus:- 2 1988 (Supp) SCC 601 3 (2005) 3 SCC 484 4 (2005) 3 SCC 489 5 (1987) 2 SCC 457 5 Page 6 JUDGMENT “As we read the decisions in K. Radha Krishnaiah (supra) and Mahalakshmi Glass Works (P) Ltd. (supra), the Court was of the view that there must be an arrangement to the effect that the packing material must be returnable to the seller by the buyer. In such a case actual return would not have to be established. T…

Comnr. of Central Excise, Calcutta vs. Hindustan National Glass & Inds. Ltd

…ut there are certain aspects which need to be highlighted in view of the recurring nature of controversy. Section 4(4)(d)(i) uses the expression ‘returnable’. As was observed by this Court in K. Radha Krishnaiah v. Inspector of Central Excise and Ors., [1987] 2 SCC 457, it is not physical capability of the packing to be returned which is the determining factor because in that event, the words ‘‘by the buyer to the assessee’’ need not have been used and would be superfluous. What is required for attracting applicability of the exclusion clause in Section 4(4)(d)(i) is that the packing must be returnable by the buy…