9911796707
TMI Blog2007 (11) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... (P) Ltd. [hereinafter referred to as 'the assessee'] are engaged in the manufacture of oxygen and nitrogen gases. They had entered into an agreement with M/s. Kalyani Ferrous Industries Ltd. [M/s. KFIL, for short] for supply of the said products through pipeline to the latter. As per the agreement, M/s. KFIL were under an obligation to purchase from the assessee specified minimum quantities of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore the 'MTOP' charges received by them from M/s. KFIL would not form part of the assessable value of the goods. In the result, the demand of differential duty was vacated. Hence the Revenue's Appeal No. E/72/2005. 2. The assessee had collected MTOP amounts from M/s. KFIL for certain other periods as the latter had failed to purchase the minimum guaranteed quantities of the gases from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods [Oxygen Nitrogen etc.] were not additional consideration for the goods actually sold and hence not to be included in assessable value vide Jindal Praxair Oxygen Co. Ltd. v. CCE, Belgaum [2007(208) E.L.T. 181 (Tri-Bang.)]. In the case of Inox Air Products Ltd. v. CCE [2001(134) E.L.T. 224 (Tri. - Mum.)] also, it had been held that the compensation paid by the buyer to the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not claimed that the case of M/s. Jindal Praxair Oxygen (supra) is distinguishable the present case, nor has he claimed that the department has not accepted the Tribunal's decision in that case. 5. Following the case law cited by learned Counsel, we sustain the appellate Commissioner's order and set aside the Commissioner's order. In the result Appeal No.E/72/2005 gets dismissed and Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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