https://www.taxtmi.com/caselaws?id=309047 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, holding that the value of empty gas cylinders supplied by customers for filling Sulphur Dioxide was not includable in the value of the final product. The Tribunal based its decision on established legal principles and precedent cases, emphasizing that the buyers did not receive any extra-commercial consideration. Therefore, the impugned order was set aside, and the appeal was allowed, providing clarity on the non-inclusion of the cylinder value in the assessable value of the product. en-us Thu, 18 Oct 2018 00:00:00 +0530 Tue, 08 Aug 2023 21:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309047 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, holding that the value of empty gas cylinders supplied by customers for filling Sulphur Dioxide was not includable in the value of the final product. The Tribunal based its decision on established legal principles and precedent cases, emphasizing that the buyers did not receive any extra-commercial consideration. Therefore, the impugned order was set aside, and the appeal was allowed, providing clarity on the non-inclusion of the cylinder value in the assessable value of the product. Case-Laws Central Excise Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309047