https://www.taxtmi.com/caselaws?id=53585 Machine hire charges and repair and maintenance charges for a dispensing machine were treated as separate from the sale of the goods under central excise valuation principles. The Tribunal held that only amounts charged by reason of, or in connection with, the sale of the goods under assessment can be included in assessable value. Since leasing or hiring the PMX machine was an independent activity distinct from the sale of syrup or Bag-in-Box goods, the rental and maintenance charges were not includible in assessable value. The assessee was therefore entitled to deduct those charges. en-us Mon, 26 Jul 2004 00:00:00 +0530 Thu, 14 Oct 2010 11:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53585 Machine hire charges and repair and maintenance charges for a dispensing machine were treated as separate from the sale of the goods under central excise valuation principles. The Tribunal held that only amounts charged by reason of, or in connection with, the sale of the goods under assessment can be included in assessable value. Since leasing or hiring the PMX machine was an independent activity distinct from the sale of syrup or Bag-in-Box goods, the rental and maintenance charges were not includible in assessable value. The assessee was therefore entitled to deduct those charges. Case-Laws Central Excise Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53585