TRIVENI GLASS LTD. vs COMMNR. OF CENTRAL EXCISE, GUNTUR — C.A. No. 4852 - 4853/2005

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010104752005

Filing Date

09-May-2005

Registration No

C.A. No. 4852 - 4853/2005

Diary Number

10475/2005

Order Date

06-Oct-2010

Document Type

ROP - of Main Case

Disposal Type

Allowed

Last updated 25-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.TRIVENI GLASS LTD.

    Adv. PRAVEEN KUMAR

Respondent(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, GUNTUR

    Adv. ANIL KATIYAR

Case History

  1. Case disposedDisposed

  2. 06-Oct-2010

    ROP - of Main CaseView PDF

  3. 10-Sep-2010

    ROP - of Main CaseView PDF

  4. 09-May-2005

    Case filed

    Registration No. C.A. No. 4852 - 4853/2005

View Full Judgment
casestatus.in Summary

The Supreme Court allowed Triveni Glass Ltd.'s civil appeals against the Commissioner of Central Excise, Guntur, relying on its prior decision in the same case (Triveni Glass Ltd. vs. Union of India, 2005). The Court held that wooden crates used for packaging glass sheets constitute durable and returnable packing, and their cost should not be included in the assessable value of the glass sheets, provided the seller has a contractual obligation to take them back. The impugned judgment was set aside with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.

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