2011 (5) TMI 184

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.... Muthuvenkataraman, Advocate for the Respondents   Per Dr. Chittaranjan Satapathy   Heard both sides.   2. This appeal has been filed by the Revenue relying on the decision of the Tribunal in the case of Kota Oxygen (P) Ltd. Vs. CCE, Jaipur 2000 (121) ELT 369. The decision in that case was rendered in the context of the following facts recorded by the Tribunal:-   The material fact....

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.... only cylinder maintenance charges in respect of all the buyers irrespective of whether the gas was delivered in cylinders supplied by the buyers of the gas or the gas was supplied in cylinders owned/hired by the respondents. He states that the respondents have to incur expenditure towards maintenance of both kinds of cylinders as well as for testing thereof in view of safety requirements. He poin....

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....ble in the assessable value:-   (i) Saurabh Gases Vs. CCE 2005 (183) ELT 401   (ii) North East Gases Pvt. Ltd. Vs. CCE 1998 (104) ELT 755   (iii) Prabhat Gases Vs. CCE 1998 (101) ELT 431   (iv) Aims Oxygen Pvt. Ltd. Vs. CCE 1988 (36) ELT 151   (v) CCE Vs. Century Spg. & Mfg. Co. Ltd. 1997 (94) ELT 16 (SC).   He also clarifies that the dispute relates to the period when old ....