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2013 (4) TMI 471 - AT - Central ExciseValuation - Supply of industrial oxygen gas by the appellant, charges called "facility charges" were collected from the customers. - Department contended that these charges were liable to be included in the assessable value. - Held that – The ruling of the Apex Court in CCE vs. Indian Oxygen Ltd. [1988 (8) TMI 98 - SUPREME COURT OF INDIA] wherein it was held that, the supply of gas cylinders by the manufacturer of gas was, strictly, not incidental to manufacture of the gas and, hence, the rental for the cylinders was not includible in the assessable value of the gas, was followed by this Tribunal in the aforesaid case of Inox Air Products Ltd. vs. CCE Mumbai-VII [2002 (2) TMI 820 - CEGAT, Mumbai] identical valuation issue was settled in favour of the assessee by a coordinate Bench of this Tribunal. The impugned order is set aside and this appeal is allowed.
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