2002 (2) TMI 820

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....te, for the Appellant. Shri M.H. Shaikh, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeals taken up for disposal, after waiving deposits. 2. The question for consideration in these appeal is the includibility in the assessable value of liquid oxygen and liquid nitrogen that the appellant manufactured and sold of the charges for hire of the specially ....

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....acts and circumstances of the Supreme Court's judgment in Indian Oxygen Ltd's case would be distinguishable from the facts and circumstances of the case before him. 4. We are unable to support the Commissioner's order for two reasons. The first is that the Commissioner has in effect found the Tribunal's order wrongly applied the judgment of the Supreme Court to the facts before it and thus....

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....stion in the appeal before the Supreme Court was whether the rental charges for the cylinders in which Indian Oxygen Ltd. supplied the gas it manufactured to its buyers should form part of the assessable value of the gases. The Court said that supply of cylinders was not a manufacturing activity and was ancillary to the supply of the gases, but it was strictly not incidental thereto, because there....