2015 (10) TMI 2064

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....The issue involved in these appeals is that whether the amortized value of Tonner/Cylinder supplied to the respondent free of charge by the customer for filling the Liquid Chlorine manufactured by the respondent, is to be included in assessable value of goods Liquid Chorine cleared by the respondent to the customers. 3. The Learned Authorised Representative on behalf of the Revenue fairly submits that the Commissioner (Appeals) proceeded on the basis of the decision of the Tribunal in the case of Grasim Industries Ltd Vs CCE, Indore 2004(164) ELT.257(Tri.). It is submitted that Revenue filed appeal before the Honble Supreme Court against the said decision. It is also submitted that the Honble Supreme Court referred this matter before t....

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....ugned order had observed that the respondent while clearing Liquid chlorine manufactured by them to their customers in the tonners/cylinders supplied by the later and there is no allegations/findings that the conditions laid down under Section 4(1)(a) of the Central Excise Act 1944 had not been satisfied. Hence, that the ground taken by the Revenue in the appeal can not be sustained. The revenue also not placed any material on such allegations before the Tribunal. We also noticed that this Bench on the identical issue, in the case of Transpek Industries Ltd (Supra) allowed the appeal in favour of the assessee. The relevant portion of the said decision is reproduced below: "2. On perusal of the records, we find that the issue involv....

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.... the sole consideration for the sale. On these facts, no amount attributable to the value of the tonners was held to be includible in the assessable value of the excisable goods. We have not found any factual difference in the present case. The buyers were not alleged be affected by any extra-commercial consideration. Hence the value of the cylinders owned by the buyers was not includible in the assessable value of liquid Sulphur di-oxide. In the result, the impugned order is set aside and this appeal is allowed. 3. It can be seen from the above reproduction that the issue is now squarely covered in favour of the assessee and following the same, we hold that the impugned order is liable to be set aside and we do so. The ap....