https://www.taxtmi.com/caselaws?id=204632 The Tribunal held that amounts collected for cylinder maintenance charges should not be included in the assessable value for the relevant period before new valuation provisions were introduced. The Tribunal distinguished the present case from a previous decision and accepted the respondents' argument that the collected charges were not related to costs but were for maintenance expenses. Consequently, the Tribunal rejected the Revenue's appeal and upheld the Order-in-Appeal, concluding that the collected amounts were not part of the assessable value for the specified period. en-us Tue, 10 May 2011 00:00:00 +0530 Tue, 31 Dec 2013 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204632 The Tribunal held that amounts collected for cylinder maintenance charges should not be included in the assessable value for the relevant period before new valuation provisions were introduced. The Tribunal distinguished the present case from a previous decision and accepted the respondents' argument that the collected charges were not related to costs but were for maintenance expenses. Consequently, the Tribunal rejected the Revenue's appeal and upheld the Order-in-Appeal, concluding that the collected amounts were not part of the assessable value for the specified period. Case-Laws Central Excise Tue, 10 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204632