Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (12) TMI 216 - CESTAT, NEW DELHIExtract: .......lant have to be included in the assessable value. In view of the above decision of the Hon ble Supreme Court, we find merits in the contention of the appellant and hold that unloading, testing, repair and rental charges of the cylinders are not includible in the assessable value of the industrial gases. The appeal is disposed of as indicated above.
|