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2016 (1) TMI 697 - CESTAT NEW DELHI

2016 (1) TMI 697 - CESTAT NEW DELHI - TMI - 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 in the cases where the gases were supplied in the cylinders brought by the customers, it is not disputed that the gases, in question, were marketable as such in as much as a substantial quantity of the gas .....

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- Excise Appeal No. 2733 of 2006 - Dated:- 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 Products, are engaged in manufacture of Oxygen Gas and Medicinal gas. They collected charges towards cylinder hire charges/cylinder repair charges and cylinder testing charges from the buyer which were not in .....

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ustries vs. CCE, Indore reported in 2004 (164) 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 Tribunal. 3. The issue whether cylinder rental charges, testing charges is includible in assessable value is decided by CESTAT in Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad reported in 2014 (309) E.L.T. 32 .....

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