https://www.taxtmi.com/caselaws?id=75276 Filling gas from tanker or bulk supply into cylinders was treated as not amounting to manufacture, following earlier Tribunal decisions. On that footing, cylinder handling charges, rental charges, and loading and unloading charges relating to cylinders containing liquid oxygen and liquid argon were not required to be included in the assessable value. With the activity itself falling outside manufacture, the valuation dispute on incidental cylinder-related charges did not survive, and the duty demand and penalty were not sustainable. en-us Tue, 21 Jul 2009 00:00:00 +0530 Sat, 03 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75276 Filling gas from tanker or bulk supply into cylinders was treated as not amounting to manufacture, following earlier Tribunal decisions. On that footing, cylinder handling charges, rental charges, and loading and unloading charges relating to cylinders containing liquid oxygen and liquid argon were not required to be included in the assessable value. With the activity itself falling outside manufacture, the valuation dispute on incidental cylinder-related charges did not survive, and the duty demand and penalty were not sustainable. Case-Laws Central Excise Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75276