https://www.taxtmi.com/caselaws?id=98498 Inspection, testing and cleaning of durable and returnable gas cylinders did not amount to manufacture because the activities were only for making the containers usable and had no direct or indirect nexus with the manufacture of the gases. The charges recovered for maintaining those cylinders were treated as distinct from the value of the gases cleared in them and were not part of manufacturing cost or manufacturing profit. Service or maintenance charges for returnable containers are not includible in assessable value unless the activity itself forms part of manufacture. The demand, penalty and interest were therefore unsustainable. en-us Sat, 24 Mar 2001 00:00:00 +0530 Wed, 22 Feb 2012 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98498 Inspection, testing and cleaning of durable and returnable gas cylinders did not amount to manufacture because the activities were only for making the containers usable and had no direct or indirect nexus with the manufacture of the gases. The charges recovered for maintaining those cylinders were treated as distinct from the value of the gases cleared in them and were not part of manufacturing cost or manufacturing profit. Service or maintenance charges for returnable containers are not includible in assessable value unless the activity itself forms part of manufacture. The demand, penalty and interest were therefore unsustainable. Case-Laws Central Excise Sat, 24 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98498