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2008 (5) TMI 205 - CESTAT, MUMBAIAppellants were engaged in the manufacture of various gases – Includibility of rental charges/detention charges on cylinders supplied by them as well as service charges under different headings such as hydraulic testing charges, inspection and repair charges, internal inspection and repair charges, in A.V. of gases – since above charges on cylinders are collected only when appellant supplied gases in their own cylinders, not in cylinders provided by customers, these chares are not includible
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