https://www.taxtmi.com/caselaws?id=250707 The Tribunal held that cylinder rental, maintenance charges, and testing charges are not to be included in the assessable value. Excess transportation charges were also deemed not includible. Medical grade oxygen was classified under sub-heading 2804.11. The appellant was not required to reverse any additional Cenvat Credit beyond what was already reversed. As a result, the impugned orders were set aside, and the appeals were allowed. en-us Wed, 23 Apr 2014 00:00:00 +0530 Sat, 10 Jan 2015 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250707 The Tribunal held that cylinder rental, maintenance charges, and testing charges are not to be included in the assessable value. Excess transportation charges were also deemed not includible. Medical grade oxygen was classified under sub-heading 2804.11. The appellant was not required to reverse any additional Cenvat Credit beyond what was already reversed. As a result, the impugned orders were set aside, and the appeals were allowed. Case-Laws Central Excise Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250707