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Commissioner of Central Excise, Mumbai-III Versus M/s Bombay Oxygen Corporation Ltd.

2016 (2) TMI 760 - CESTAT MUMBAI

Assessable value - Revenue has sought to add the test charges so recovered in respect of the cylinders in the assessable value of the gases supplied by the appellant - Held that:- 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’s own cylinders and the charges for cylinder testing done at the request of the customers, in the cases where the gases were supplied in the cylinders brought by the .....

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d 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 SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Sanjay Hasija, Supdt. (AR) For the Respondent : Shri T.R. Rustagi, Advocate ORDER .....

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red in respect of the cylinders in the assessable value of the gases supplied by the appellant. The demand was confirmed by the Addl. Commissioner, however, the same was set aside by the Commissioner (Appeals). The Commissioner (Appeals) relying on the order of the Tribunal in case of Century Spinning & Mfg. Co. Ltd. - 1998 (37) ELT 277 (Tri), which has been upheld by the Hon'ble Supreme Court as reported in 1997 (94) ELT 16 (SC), dropped the demand. Aggrieved by this order, Revenue is i .....

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equisite. 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). .....

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the appellant s own cylinders and the charges for cylinder testing done at the request of the customers, 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 inasmuch as a substantial quantity 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 makin .....

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