TMI Blog2011 (3) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the consideration received for the same cannot be included in the assessable value of the gases. Similarly, held in the case of CCE, Meerut Vs. Bisleri International Pvt Ltd.[2005 (7) TMI 102 - SUPREME COURT OF INDIA] the rent on containers i.e. rent equivalent to interest collected by the assessee on account of delay in returning of empty crates/bottles cannot form part of the value of aerated waters and, hence, not includable in the assessable value. Also see CCE, Indore Vs. Indore Bottling Co.[2002 (11) TMI 103 - SUPREME COURT OF INDIA] Also in the assessee's own case [2002 (2) TMI 820 - CEGAT, MUMBAI] this Tribunal held that the storage tank hire charges collected in respect of supply of gases cannot be included in the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act with the buyers, which cast an obligation on them to provide cylinders to supply and sell various gases manufactured by them and as per these contracts the assessee was obliged to deliver the gases filled in their own cylinders at the premises of the buyers and, therefore, the place of removal is the buyer's premises. He further held that the fixed rental charges collected by the assessee towards the cylinder is in the nature of charges collected for sales promotion and the same would form the part of the assessable value as additional consideration received by them, in terms of Section 4 of the Central Excise Act, 1944 read with Rule 5 of the Central Excise Valuation Rules, 1975. Accordingly, he confirmed a duty demand of Rs.15,45,79 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without supply of cylinders by the respondent and in those cases no question of charging rental or interest on those deposits for cylinders would arise. It is true that the gas being a commodity of peculiar nature had to be delivered in cylinders but these cylinders might be supplied either by the supplier as an ancillary activity or brought by the consumer or purchasers at their own risk and cost. For purchasers taking it in their own cylinders supplied by them, there was no charge for them. This is not an activity for the manufacture of gases. This is ancillary to it but not incidental. Any income either in the shape of interest on deposits, notional or real may be earned on the deposit for the safe return of cylinders, or any rental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/04/97, 13/06/97 08/05/99 and so on and, therefore, the department could not invoke the extended period of time to demand the duty. 6. The Ld. DR reiterates the finding of the lower appellate authority and submits that the facts of the case are different in the case under consideration and, therefore, the ratio of the judgement of the Hon'ble apex Court in the case of Indian Oxygen Ltd., cannot be applied. 7. We have carefully considered the submissions made by both sides. 8. In the Indian Oxygen Ltd., case cited (supra) the apex Court has clearly held that the supply of cylinders is an ancillary activity to the manufacture of gases and, therefore, the consideration received for the same cannot be included in the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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