https://www.taxtmi.com/caselaws?id=87975 Cylinders forming part of fire extinguishers were treated as integral components of the final product, with their value included in the assessable value. They were distinguished from returnable cylinders used for transporting and packing gases because, after use, fire-extinguisher cylinders are destroyed or retained by the buyer. On that basis, the exclusion in Rule 57A for cylinders used for packing gases did not apply. Board clarification supported this interpretation, but could not narrow or expand the statutory scope. Modvat credit was therefore admissible. en-us Tue, 03 Sep 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87975 Cylinders forming part of fire extinguishers were treated as integral components of the final product, with their value included in the assessable value. They were distinguished from returnable cylinders used for transporting and packing gases because, after use, fire-extinguisher cylinders are destroyed or retained by the buyer. On that basis, the exclusion in Rule 57A for cylinders used for packing gases did not apply. Board clarification supported this interpretation, but could not narrow or expand the statutory scope. Modvat credit was therefore admissible. Case-Laws Central Excise Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87975