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Commissioner of Central Excise, Bhopal Versus M/s Inox Air Products

2016 (1) TMI 697 - CESTAT NEW DELHI

Valuation of goods - Inclusion of cylinder rental charges, testing charges in assessable value - transaction value - Held that:- The issue was decided in Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad [2014 (8) TMI 657 - CESTAT NEW DELHI] wherein held .....

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through pipe line and also in the cylinders brought by the customers and as such, the packing of the gases into cylinders is not necessary for making the gas marketable. In view of this factual matrix, the ratio of the Tribunal's decision in the case .....

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24-11-2015 - Sulekha Beevi CS, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri R K Mishra, AR (DR) For the Respondent : Shri L P Asthana, Adv ORDER Per Sulekha Beevi CS Brief facts are as under:- 2. The respondents, M/s Inox Air Pr .....

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ent entertained the view that as per definition of 'transaction value', the respondent is bound to pay duty on cylinder hire charges, repair charges and testing charges collected from buyers. A show cause notice dated 04/10/2004 raising a dut .....

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4) E.L.T. 257 (Tri.-Del.) The Department filed appeal, and the Commissioner (Appeals) vide the order impugned here in dismissed their appeal upholding the order passed by the Original Authority. Being aggrieved, the Revenue is in appeal before the Tr .....

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l followed the decision laid in Grasim Industries case (supra) and held as under:- "8. As regards the inclusion in the assessable value of the cylinder rental and maintenance charges in the case where the gases were supplied in the appellant' .....

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