2007 (8) TMI 231

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.... (Oral)]. - This is a Revenue appeal arising from Order-in-Appeal No. 43/2005-C.E. dated 23-2-2005 passed by the Commissioner of Excise (Appeals), Mangalore. Revenue proceeded to add certain charges in the assessable value. The Commissioner (Appeals) after detailed consideration has found that the facilities provided include use of office space and equipment in the form of infrastructural faciliti....

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.... office space and equipment in the from of infrastructural facility and cannot be construed as expenses for loading and filling of tankers prior to delivery and sale. The infrastructural facility provided are apparently in the nature of office facility and not connected with filling activity. Further no effort has been made to show any nexus between the payment of received from M/s. Praxair India ....