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1988 (8) TMI 98 - SC - Central Excise
Whether the rentals of the cylinders and the notional interest earned on the deposit of cylinders were includible in the value under Section 4 of the Act/
Held that:- It is a case of two different supplies. One is supply of gases and the other is incidental supply of cylinders for rent. In that view of the matter, in our opinion, the Tribunal was right in the view it took. The interest, notional or real, accruing on deposits for the safe return of cylinders as well as the rentals would not constitute part of the assessable value. The order of the Tribunal needs no interference. The appeals, accordingly, fail and are dismissed.