https://www.taxtmi.com/caselaws?id=126212 Filling liquid oxygen and liquid argon into cylinders was treated as not amounting to manufacture, following the assessee's own case and a comparable ruling on liquid ammonia filling. Once the activity was outside the scope of manufacture, the valuation dispute over inclusion of cylinder handling, rental, loading and unloading charges in the assessable value ceased to survive. The impugned order accordingly upheld exclusion of those ancillary charges, set aside the duty demand and penalty, and rejected the Revenue's challenge. en-us Thu, 14 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 13:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126212 Filling liquid oxygen and liquid argon into cylinders was treated as not amounting to manufacture, following the assessee's own case and a comparable ruling on liquid ammonia filling. Once the activity was outside the scope of manufacture, the valuation dispute over inclusion of cylinder handling, rental, loading and unloading charges in the assessable value ceased to survive. The impugned order accordingly upheld exclusion of those ancillary charges, set aside the duty demand and penalty, and rejected the Revenue's challenge. Case-Laws Central Excise Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126212