TaxTMI 
TaxTMI 
2003 (12) TMI 233
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.... issue involved in these three appeals filed by M/s. Seema Oxygen & Acetylene Gases P. Ltd. is whether the charges of washing, cleaning, purging and painting received from their customers are includible in the assessable value of gas manufactured by them. 2. Shri S.D. Gaur, learned Advocate, submitted that the appellants manufacture and clear gases in cylinders which are supplied by their custome....
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....ylinders belong to the customers and not to the appellants and, therefore, these charges are not includible in the assessable value. He relied upon the decision of the Supreme Court in the case of C.C.E., Madras v. Indian Oxygen Ltd., 1988 (36) E.L.T. 730 (S.C.) = 1988 (18) ECR 378 (S.C.) wherein it has been held by the Supreme Court that the charges like rentals for the cylinders and the notional....
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....(T) wherein it has been held that unloading charges of cylinders from vehicle in which they were brought in factory and stacking charges are includible in assessable value. Reliance has also been placed on the decision in the case of Jayshree Chemicals Ltd. v. C.C.E., 1991 (56) E.L.T. 651 (T) (supra), wherein the Tribunal has specifically held that expenses for filling of cylinders within the fact....
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....s related to the process of packing after the manufacture of aerated water. We find it difficult to appreciate how these activities got treated as part of the manufacturing process of aerated water. Since there is no dispute that the bottles are durable and returnable containers, the activities, referred to above undertaken by the appellants to ensure that the empty bottles, which have been receiv....