TMI Blog2016 (1) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... ential relief. - Decided in favour of assessee. - Appeal No. E/3407, 3408/04, - Mum, E/3482/04 & E/483/05, E/CO/43/05 E/CO/147/05 - Final Order Nos. A/2767-2772/2015-WZB/EB - Dated:- 6-8-2015 - P K Jain, Member (T) And S S Garg, Member (J) For the Appellant : Shri V K Shastri, AC (AR) Adv For the Respondent : Shri J C Patel, Adv ORDER Per P K Jain Common issue is involved and hence all the four appeals are being taken up together. In all the four appeals, the appellant is revenue. Respondent is Inox Air Products Ltd. However, different appeals pertain to different units of Inox Air Products Ltd. Appeal no. E/3407, 3408/04 pertains to Inox Air Products Ltd., A/2, TTC Indl. Area, Pawne, Navi Mumbai. Appeal no. E/3482/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .f. 01.07.2000. It is further submitted that the said amount is additional consideration as the amount is required to be paid by the buyer in connection with the sale of the goods. It is also submitted that rent and other charges could be termed as marketing charges inasmuch the industrial gases can never be marketed without the cylinders. The inherent nature of industrial gases requires specific equipment for it to be transported and thereby marketed. Further the empty cylinders individually are defunct. They are used to only fulfill their utility of transporting industrial gases. Further the concept of outward handling has a special meaning in the instant case. The cylinders are vehicles of outward handling as regards the industrial gases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, the Commissioner (Appeals) has held that the said charges are part of the Transaction Value and, therefore, they are includible. The learned Advocate stated that the issue is covered by the Hon'ble Apex Courts decision in the case of Indian Oxygen Ltd. - 1988 (36) E.L.T. 723 (S.C.) and also the Tribunals decision in the case of Grasim Industries Ltd. - 2004 (164) E.L.T. 257 (Tri). In spite of the well settled legal position, the lower authority confirmed the demand and the Commissioner (Appeal) upheld the order of the lower authority. It was urged that the Commissioner (Appeals) has relied on the Boards Circular dated 1-7-2002 erroneously. The Commissioner (Appeals) has also stated that the issue has not reached fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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