2004 (10) TMI 169

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....er per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Punjab Alkalies and Chemicals Ltd., is whether the consideration received by them from their customers for providing linkage facility within their factory premises is includible in the assessable value of Hydrogen Gas manufactured by them. 2. Shri Joy Kumar, learned Advocate submitted that they had created lin....