https://www.taxtmi.com/caselaws?id=53657 The Tribunal set aside the impugned order, determining that facility charges for the maintenance of Vacuum Insulated Storage Tanks and pipelines are independent of the manufacture or sale of gases and should not be included in the assessable value for Central Excise Duty under Section 4 of the Central Excise Act, 1944. The appeal was allowed, granting consequential relief to the appellants. en-us Mon, 08 Nov 2004 00:00:00 +0530 Sat, 25 May 2024 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53657 The Tribunal set aside the impugned order, determining that facility charges for the maintenance of Vacuum Insulated Storage Tanks and pipelines are independent of the manufacture or sale of gases and should not be included in the assessable value for Central Excise Duty under Section 4 of the Central Excise Act, 1944. The appeal was allowed, granting consequential relief to the appellants. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53657