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2007 (12) TMI 105 - CESTAT, BANGALOREWhether the rental charges collected from customers on cylinders used for supply of their excisable goods (Industrial Gases & Medical grade Oxygen) is includable in the AV of goods or not - excise is a levy on manufacture & this holds goods even after amendment of Sec. 4 w.e.f.1-7-2000 - rental charges are entirely different & what is sold by appellant is only gas & not cylinder - every auxiliary activity of manufacturer is not liable for Excise duty & it cannot be includable in the AV of goods
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