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2016 (1) TMI 697 - AT - Central ExciseValuation of goods - Inclusion of cylinder rental charges, testing charges in assessable value - transaction value - Held that:- The issue was decided in Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad [2014 (8) TMI 657 - CESTAT NEW DELHI] wherein held in the cases 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.[2003 (12) TMI 101 - 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.
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