Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 654 - AT - Central ExciseValuation of goods - Whether cylinder rental charges and cylinder repair/ testing charges would be includible in the assessable value of the gases being sold - Held that:- Goods are marketable as such without being packed in any special container, as the same can be sold even in the cylinders brought by the customers, following the judgment of this Tribunal in the case of CCE, Indore vs. Grasim Industries Ltd. (2014 (4) TMI 650 - CESTAT NEW DELHI), cylinder rental charges and cylinder testing and repair charges would not be includible in the assessable value of the goods. As regards the Revenue s reliance on the judgment of the Tribunal in the case of Kota Oxygen (P) Ltd. vs. CCE, Jaipur (2000 (8) TMI 316 - CEGAT, NEW DELHI) which has been upheld by the Apex Court, in that case the assessee was charging fixed amount towards rental and cylinder maintenance charges even from the customers who purchased oxygen gas manufactured by the assessee in their own cylinders and there was also allegation that the amounts charged as cylinder rental and cylinder maintenance were several times higher than the actual cost incurred in this regard and on that basis the Revenue had alleged that part of the value of the oxygen gas was being recovered as cylinder rental/maintenance charges and this allegation of the Revenue have been upheld by the Tribunal. In the present case, there is no such allegation. - No merit in appeal - Decided against the Revenue.
|