2016 (1) TMI 697

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.... Shri L P Asthana, Adv ORDER Per Sulekha Beevi CS Brief facts are as under:- 2. The respondents, M/s Inox Air Products, are engaged in manufacture of Oxygen Gas and Medicinal gas. They collected charges towards cylinder hire charges/cylinder repair charges and cylinder testing charges from the buyer which were not included in the transaction value. The Department entertained the view t....

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....udible in assessable value is decided by CESTAT in Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad reported in 2014 (309) E.L.T. 327 (Tri.-Del.). In the said case, the Tribunal followed the decision laid in Grasim Industries case (supra) and held as under:- "8. As regards the inclusion in the assessable value of the cylinder rental and maintenance charges in the case where the gases were su....