https://www.taxtmi.com/caselaws?id=115223 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, holding that blowing charges related to clearing residual gases from durable and returnable cylinders should not be added to the assessable value of gas manufactured. Drawing on a Supreme Court decision, the Tribunal determined that such charges were akin to preparing containers for reuse and were not part of the manufacturing process. The decision granted abatement for blowing charges, emphasizing the distinction between manufacturing processes and ancillary activities, ensuring compliance with legal principles and fairness. en-us Fri, 04 Mar 2005 00:00:00 +0530 Thu, 24 May 2012 18:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115223 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, holding that blowing charges related to clearing residual gases from durable and returnable cylinders should not be added to the assessable value of gas manufactured. Drawing on a Supreme Court decision, the Tribunal determined that such charges were akin to preparing containers for reuse and were not part of the manufacturing process. The decision granted abatement for blowing charges, emphasizing the distinction between manufacturing processes and ancillary activities, ensuring compliance with legal principles and fairness. Case-Laws Central Excise Fri, 04 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115223