TaxTMI 
TaxTMI 
2016 (2) TMI 760
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....r the Respondent : Shri T.R. Rustagi, Advocate ORDER PER: RAJU The respondents, M/s Bombay Oxygen Corporation Ltd., are manufacturer and supplier of gases. For this purpose, they are receiving cylinders from various customers in which they fill the gases and sell it back to them. According to norms, the cylinders in which gases are filled are required to undergo certain test and the custo....
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....e in nature is not includible in the assessable value. It was argued that the decision of Tribunal in the case of Century Spinning (supra) is not applicable to the present case as in the said case the issue was charges incurred on maintenances and repairs of cylinders. It was argued that to make the gas marketable safety of the container is an essential pre-requisite. Therefore, even the value of ....
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....served 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 supplied in the appellant's own cylinders and the charges for cylinder testing done at the request of the customers, in the cases where the gases were supplied in the cylinders brought by the customers, it is not disputed that the gases, i....
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.... maintenance charges in respect of tonners/cylinders which are durable and returnable cannot be added to the assessable value of the chlorine manufactured by the assessee and supplied to the customers in tonners/cylinders. In Board's Circular 7/89-C.E., dated 7-7-89 it was clarified that in the case of durable and returnable containers their value is not required to be included in the assessable v....