https://www.taxtmi.com/caselaws?id=52565 The Tribunal held that charges for ancillary services such as cleaning, washing, purging, and painting of cylinders received from customers should not be included in the assessable value of gas manufactured by M/s. Seema Oxygen & Acetylene Gases P. Ltd. The decision was based on a Supreme Court judgment regarding activities related to preparing reusable containers not being part of the manufacturing process. As a result, the impugned order was set aside, and all three appeals were allowed with consequential relief. en-us Tue, 23 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 15:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52565 The Tribunal held that charges for ancillary services such as cleaning, washing, purging, and painting of cylinders received from customers should not be included in the assessable value of gas manufactured by M/s. Seema Oxygen & Acetylene Gases P. Ltd. The decision was based on a Supreme Court judgment regarding activities related to preparing reusable containers not being part of the manufacturing process. As a result, the impugned order was set aside, and all three appeals were allowed with consequential relief. Case-Laws Central Excise Tue, 23 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52565