TMI Blog2016 (2) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... of the gases was being supplied in tankers as well as 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 of CCE v. Grasim Industries Ltd., [2014 (4) TMI 650 - CESTAT NEW DELHI] would be applicable to this case and these charges would not be includible in the assessable value. Also see case of Punjab Alkalis & Chemicals Ltd [2004 (3) TMI 489 - CESTAT, NEW DELHI] and Goyal M.G. Gases Pvt. Ltd.[2014 (8) TMI 657 - CESTAT NEW DELHI] - Decided against revenue - Appeal No. E/1587/05 - - - Dated:- 20-1-2016 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue was charges incurred on maintenances and repairs of cylinders. It was argued that to make the gas marketable safety of the container is an essential pre-requisite. Therefore, even the value of the container is not includible; the cost of inspection needs to be included in the value of the gas. 3. Learned Counsel for the respondent, Shri T.R. Rustagi, argued that the matter has been settled by the Hon'ble Supreme Court in the case of Century Spinning (supra). He also relied on the decision of the Tribunal in case of Goyal M.G. Gases Pvt. Ltd. - 2014 (309) ELT 327 (T) and in case of Punjab Alkalis Chemicals Ltd. - 2004 (168) ELT 82 (Tri). Learned Counsel also argued that it is an admitted fact that such testing is done only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are durable and returnable cannot be added to the assessable value of the chlorine manufactured by the assessee and supplied to the customers in tonners/cylinders. In Board s Circular 7/89-C.E., dated 7-7-89 it was clarified that in the case of durable and returnable containers their value is not required to be included in the assessable value. Therefore the question of including any maintenance and repair charges of such durable containers in the assessable value does not arise. The view taken by the Board was that the activity of supply of cylinders is not an activity of manufacturing of gas and, therefore, anything charged for such activity would not be a price for manufacture of gas. 6. We are of the view that the same principle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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