TMI Blog2018 (10) TMI 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... lling Sulphur Dioxide (NRG) in the assessable value or not - HELD THAT:- Reliance placed a decision passed in their own case by this Tribunal in M/S TRANSPEK INDUSTRY LTD. VERSUS CCE VADODARA [ 2012 (9) TMI 855 - CESTAT AHMEDABAD ], wherein the similar issue has been decided in favour of the appellant and accepted by the Revenue. Demand set aside - appeal allowed. - Hon ble Mr. Ramesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding non-inclusion of the value of the packaging material i.e. cylinders received from the purchaser of the appellant's final product. We find that identical issue has been decided finally by the co-ordinate bench of the Tribunal in the case of TCP Limited Vs CCE Madurai 2008 (227) ELT 109 (Tri-Chennai), the ratio of which we respectfully produce below:- The appellants are manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries v. CCE, Indore - 2004 (164) E.L.T. 257 (Tri. Del.). In that case, the excisable commodity was liquid chlorine which was sold by the assessee in tonners supplied by buyers. The buyers were not related to the assessee, nor had the Revenue a case that the price was not the sole consideration for the sale. On these facts, no amount attributable to the value of the tonners was held to be includibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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