Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 657 - AT - Central ExciseValuation of goods - manufacture and supply of Industrial gases viz. Oxygen, Nitrogen, Hydrogen, Helium, Argon and also mixture of these gases - inclusion of cylinder rental and maintenance charges - inclusion of excess amount of transportation charges - classification of the medical grade oxygen - Cenvat Credit in respect of cryogenic tank - Held that:- where the gases were supplied in the cylinders brought by the customers, it is not disputed that the gases, in question, were marketable as such in as much as a substantial quantity of the gases was being supplied in tankers as well as through pipe line and also in the cylinders brought by the customers and as such, the packing of the gases into cylinders is not necessary for making the gas marketable - In view of this factual matrix, the ratio of the Tribunal's decision in the case of CCE Vs. Grasim Industries Ltd. reported in [2014 (4) TMI 650 - CESTAT NEW DELHI] would be applicable to this case and these charges would not be includible in the assessable value. - Decided in favour of assessee. Inclusion of differential freight charges - Held that:- even if the appellant make profit from their activity of arranging transport by charging higher amount than the expenses actually incurred on transportation, the differential freight would not be includible in the assessable value and in this regard, the Apex Court judgement in the case of Baroda Electric Meter [1997 (7) TMI 126 - SUPREME COURT OF INDIA] would be applicable. - Decided in favour of assessee. Classification of medical grade oxygen - Held that:- When the tariff does not provide that the classification would be determined by the condition of the end use, the condition of end use cannot be brought in for deciding the classification and just because the medical grade oxygen manufactured by a manufacturer and sold by him to his customers was further sold to other dealers for non-medical, use the classification of the oxygen manufactured and cleared by the manufacture cannot be changed to non-medical oxygen. - notwithstanding the statement of some of the dealers that the medical grade oxygen purchased by them from the appellant company was sold by them to some other persons for non-medical use the oxygen gas, in question, would be correctly classifiable as medical grade, oxygen under sub-heading 2804.11, as the fact that it is more than 99.5% pure is not disputed. - Decided in favour of assessee. As regards the Cenvat Credit demand on the used cryogenic tanks, which have been removed, it is not disputed by the department that the appellant at the time of clearance of the used cryogenic tanks had reversed the Cenvat Credit equal to the amount of duty paid on the transaction value. In view of this, no amount over and above amount already reversed would be recoverable from the appellant in view of the judgments of the Hon'ble Madras High Court in the case of CCE, Salem Vs. Rogini Mills Ltd. (2010 (10) TMI 424 - MADRAS HIGH COURT) and the judgement of the Hon'ble Punjab & Haryana High Court in the case of Raghav Alloys Pvt. Ltd. (2010 (4) TMI 294 - PUNJAB & HARYANA HIGH COURT). - Decided in favour of assessee.
|