1999 (8) TMI 593

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....pondent. [Order per : V.K. Agrawal, Member (T)]. - These are 4 appeals arising out of a common order passed by the Commissioner of Central Excise, Bhopal and accordingly these appeals are being disposed of by one common order. The issue involved in these appeals is whether rental charges for crate and bottles for packing aerated water is to be included in the assessable value of the aerated wat....

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....er definition given in Section 4(4)(d)(i) of the Central Excise Act. According to this definition 'packing' means "anything in which or on which the excisable goods are wrapped, contained or wound." In the present matter the aerated water bottles are contained in the crate and sent to the customers. He further submitted that it is settled law that any activity which is not covered by the manufactu....

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....tioned that in fact, they are not making any profit in charging Rs. 20/- rent for crate and bottles as its total cost comes to Rs. 20/- per crate. 3. Countering the argument Shri P.K. Jain, learned SDR submitted that as per the calculation worked out by the Commissioner after taking into consideration the life and trips of the crate and bottles the total cost comes to only Rs. 3.00 as agains....

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....ccount of rental charges of the crate and the bottles. It goes to show that he considered that the crate and bottles which are used for the packing of excisable goods namely aerated water are durable and returnable in nature and their cost is not includible in the assessable value. Once it is accepted that these are being rented out to their customers by the appellants, any profit made by them on ....