TMI Blog2002 (2) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeals taken up for disposal, after waiving deposits. 2. The question for consideration in these appeal is the includibility in the assessable value of liquid oxygen and liquid nitrogen that the appellant manufactured and sold of the charges for hire of the specially fabricated storage tank that it made available to some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ian Oxygen Ltd s case would be distinguishable from the facts and circumstances of the case before him. 4. We are unable to support the Commissioner s order for two reasons. The first is that the Commissioner has in effect found the Tribunal s order wrongly applied the judgment of the Supreme Court to the facts before it and thus come to an erroneous conclusion. Now, the Commissioner is certainl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for the cylinders in which Indian Oxygen Ltd. supplied the gas it manufactured to its buyers should form part of the assessable value of the gases. The Court said that supply of cylinders was not a manufacturing activity and was ancillary to the supply of the gases, but it was strictly not incidental thereto, because there are classes of persons who can take either of these gases without supply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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