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2016 (2) TMI 760 - AT - Central ExciseAssessable value - Revenue has sought to add the test charges so recovered in respect of the cylinders in the assessable value of the gases supplied by the appellant - Held that:- As regards the inclusion in the assessable value of the cylinder rental and maintenance charges in the case where the gases were supplied in the appellant’s own cylinders and the charges for cylinder testing done at the request of the customers, 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 inasmuch 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 v. Grasim Industries Ltd., [2014 (4) TMI 650 - CESTAT NEW DELHI] would be applicable to this case and these charges would not be includible in the assessable value. Also see case of Punjab Alkalis & Chemicals Ltd [2004 (3) TMI 489 - CESTAT, NEW DELHI] and Goyal M.G. Gases Pvt. Ltd.[2014 (8) TMI 657 - CESTAT NEW DELHI] - Decided against revenue
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