https://www.taxtmi.com/caselaws?id=209271 Rental charges collected for returnable cylinders used in supplying gases were held not includible in the assessable value, because the charge related to an ancillary facility and not to the manufacturing price of the gases. Charges for cylinders, crates or other returnable containers used in clearance or supply do not form part of assessable value where the container activity is separate from manufacture and functions only as an allied service. The demand based on inclusion of cylinder rental charges could not be sustained, and the order confirming such inclusion was set aside. en-us Wed, 09 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209271 Rental charges collected for returnable cylinders used in supplying gases were held not includible in the assessable value, because the charge related to an ancillary facility and not to the manufacturing price of the gases. Charges for cylinders, crates or other returnable containers used in clearance or supply do not form part of assessable value where the container activity is separate from manufacture and functions only as an allied service. The demand based on inclusion of cylinder rental charges could not be sustained, and the order confirming such inclusion was set aside. Case-Laws Central Excise Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209271