TMI Blog1985 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER The Collector of Central Excise, Indore has preferred this appeal arising out of Order-in- Appeal No. 615-CE/IND/84, dated 19-10-1984 passed by the Collector of Central Excise (Appeals), New Delhi. 2. The Respondents in this case, M/s. Premier Oxygen and Acetylene Co. Pvt. LTD., Gwalior manufacture oxygen and acetylene gas falling under T.I. 14H of CET. The gas is supplied by them to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessable value only if it was shown that these charges were not genuine and were being used only as a cover to recover part of the assessable value. 3. Shri Vineet Ohri, the learned SDR appearing for the Appellant - Department had urged that the collection of retention charges of cylinders shows that the price is not the sole consideration as stipulated under S. 4(1)(a) of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect their production. The material is also imported. Photocopy of contracts relating to holding charges was also produced. A perusal of the contract entered into with M/s. Cimmco Steel Foundary, Gwalior shows that the following charges are included :- (a) Rate ... ₹ 38 per. cylinder. (b) Security ... ₹ 300 per cylinder. (c) Mode of payment. (d) Rent of 0.50 P. per day per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral excise duty is to be levied in respect of all goods manufactured or produced in India. Assessable value on the excisable goods is to be arrived at under Section 4 of the Act which lays down that the assessable value should be the normal price at which the goods are ordinarily sold by the assessee in the course of wholesale trade. Section 4 of the Act provides the measure by reference to whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng prompt return of the cylinders and to minimize delay. Therefore, it is clear that the retention charges accrues to the manufacturer after the delivery of the goods. The Department has also not shown that these are directly relatable to the cost to manufacture and form an integral element of selling price. In the circumstances, there is a lot of force in the contentions of the Respondents which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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