https://www.taxtmi.com/caselaws?id=256654 The Tribunal dismissed the Revenue's appeal, ruling that cylinder rental and repair/testing charges should not be included in the assessable value of industrial gases. The decision was based on the marketability of the gases without special containers and the absence of allegations similar to the precedent cited by the Revenue. en-us Wed, 17 Dec 2014 00:00:00 +0530 Thu, 25 Jun 2015 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256654 The Tribunal dismissed the Revenue's appeal, ruling that cylinder rental and repair/testing charges should not be included in the assessable value of industrial gases. The decision was based on the marketability of the gases without special containers and the absence of allegations similar to the precedent cited by the Revenue. Case-Laws Central Excise Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256654