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2023 (8) TMI 653 - CESTAT AHMEDABADValuation of goods - cost of empty cylinder received from the customers free of cost and used for packing of Sulphur Dioxide Gas supplied to such customers is to be included in the assessable value of final product or not - section 4 of Central Excise Act, 1944 - HELD THAT:- This issue is no longer res- integra particularly in the appellant’s own case as this Tribunal has decided the issue in their favour vide M/S. TRANSPEK INDUSTRY LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2018 (10) TMI 2005 - CESTAT AHMEDABAD] wherein herein the similar issue has been decided in favour of the appellant and accepted by the Revenue. Thus, following this Tribunal order in the appellant’s case for the different period, the Commissioner (Appeals) vide Order-In-Appeal No. SRP/502/VDR-I/2003 dated 27.02.2013 allowed their appeal by setting aside the OIO in that case. The present issue is also covered by the decision cited - demand set aside - appeal allowed.
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