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2015 (10) TMI 2064 - CESTAT AHMEDABAD

2015 (10) TMI 2064 - CESTAT AHMEDABAD - TMI - Valuation of goods - whether the amortized value of Tonner/Cylinder supplied to the respondent free of charge by the customer for filling the Liquid Chlorine manufactured by the respondent, is to be included in assessable value of goods Liquid Chorine cleared by the respondent to the customers. - Held that:- Commissioner (Appeals), in the impugned order had observed that the respondent while clearing Liquid chlorine manufactured by them to their cust .....

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Court in the case of M/s Grasim Industries Ltd [2009 (7) TMI 155 - SUPREME COURT OF INDIA] . In the case of TCP Ltd (2007 (7) TMI 199 - CESTAT, CHENNAI) the issue involved is the inclusion of the packing charges in the assessable value of the cylinder supplied by the buyers, which is similar to in the present appeal. - No reason to interfere the orders of the Commissioner (Appeals). - Decided against Revenue. - Appeal No. : E/1073,1080,1108/2007 - Order No. A/11246-11248/2015 - Dated:- 18-8-2015 .....

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spondent free of charge by the customer for filling the Liquid Chlorine manufactured by the respondent, is to be included in assessable value of goods Liquid Chorine cleared by the respondent to the customers. 3. The Learned Authorised Representative on behalf of the Revenue fairly submits that the Commissioner (Appeals) proceeded on the basis of the decision of the Tribunal in the case of Grasim Industries Ltd Vs CCE, Indore 2004(164) ELT.257(Tri.). It is submitted that Revenue filed appeal bef .....

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the respondent submits that on the identical issue, the Tribunal in the case of CCE, Indore Vs Grasim Industries Ltd - 2014(304)ELT.310 (Tri.Del), dismissed the appeal filed by Revenue. It is further submitted that on the identical issue, this Bench in the case of M/s Transpek Industries Ltd Vs CCE Vadodara - A/1382/WZB/AHD/2012 dtd 4.9.2012 following the decision of the Tribunal in the case of TCP Ltd Vs CC Madurai - 2008(227) ELT.109 (Tri.Chennai) allowed the appeal of the assessee. 5. On peru .....

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ssee, in case of supply of tonners is not by the buyer, but is by the assessee himself. 6. The Commissioner (Appeals), in the impugned order had observed that the respondent while clearing Liquid chlorine manufactured by them to their customers in the tonners/cylinders supplied by the later and there is no allegations/findings that the conditions laid down under Section 4(1)(a) of the Central Excise Act 1944 had not been satisfied. Hence, that the ground taken by the Revenue in the appeal can no .....

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appellants final product. We find that identical issue has been decided finally by the co-ordinate bench of the Tribunal in the case of TCP Limited Vs CCE Madurai 2008 (227) ELT 109 (Tri-Chennai), the ratio of which we respectfully produce below:- The appellants are manufacturers of liquid Sulphur dioxide and other chemicals. During the period of dispute [November 2004 - August 2005], they cleared liquid Sulphur di-oxide in cylinders supplied by buyers, on payment of duty on the basis of trans .....

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sidered by this Tribunal for a post - 1-7-2000 period in the case of Grasim Industries v. CCE, Indore - 2004 (164) E.L.T. 257 (Tri. Del.). In that case, the excisable commodity was liquid chlorine which was sold by the assessee in tonners supplied by buyers. The buyers were not related to the assessee, nor had the Revenue a case that the price was not the sole consideration for the sale. On these facts, no amount attributable to the value of the tonners was held to be includible in the assessabl .....

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