TaxTMI 
TaxTMI 
2018 (12) TMI 1954
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....l Excise<br>Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For the Appellant : Shri Abhishek Agarwal, Advocate. For the Respondent : Shri H.C. Saini, Authorised Representative. ORDER ANIL CHOUDHARY: M/s Linde India Limited (hereinafter referred to as appellant) having its registered office at Oxygen House, P-43, Taratala Road, Kolkata and engaged in the business....
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....n to the customers. However, when the customers retained the cylinders after the said free period of seven days, the retention charges (or cylinder holding charges) are recovered from them. If the buyers take delivery of the gases in the cylinders belonging to them or return the empty cylinders within the agreed free period of seven days, nothing is charged from them towards the said cylinder hold....
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.... is an inclusive definition. There is no reference to the Rental Charges of the containers which the buyer may keep after the free period. Undisputedly, the appellants are manufacturers of Gases. Any buyer is free to receive Gases in their own Cylinder, in which case, the question of addition of any Rental Charge does not arise at all. We also take note of the fact that the appellants give a free ....