https://www.taxtmi.com/caselaws?id=4075 The Tribunal set aside the Commissioner's decision and allowed the appeal, ruling that rental charges for cylinders used in the supply of excisable goods should not be included in the assessable value. The decision was based on the principle that excise duty is levied on excisable goods and not on ancillary activities of the manufacturer, as established in previous court decisions. The Tribunal emphasized the importance of judicial discipline and provided consequential relief to the appellants by excluding the rental charges from the assessable value. en-us Fri, 07 Dec 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4075 The Tribunal set aside the Commissioner's decision and allowed the appeal, ruling that rental charges for cylinders used in the supply of excisable goods should not be included in the assessable value. The decision was based on the principle that excise duty is levied on excisable goods and not on ancillary activities of the manufacturer, as established in previous court decisions. The Tribunal emphasized the importance of judicial discipline and provided consequential relief to the appellants by excluding the rental charges from the assessable value. Case-Laws Central Excise Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4075