2004 (12) TMI 216

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....sident]. - Heard both sides. 2. The appellant filed this appeal against the Order-in-Appeal dated 27-2-2004 passed by the Commissioner (Appeals). In this case, the appellants are manufacturer of industrial gases. These gases are supplied and cleared by various customers for filling the empty cylinders which are returnable and durable and are used again and again for supply of the gases. He conf....

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....e case of Vijayawada Bottling Co. Ltd. v. C.C.E., Guntur - 1997 (94) E.L.T. 433 (S.C.). 4. The contention of the Revenue is that these expenses were incurred in the factory and therefore, includible in the assessable value of the industrial gases. 5. We find that in this case, the only claim of appellant is that unloading charges in respect of empty cylinders received from customers and test....

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....reated as a 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 appellant to ensure that the empty bottles which have been received back are available for reuse for bottling of aerated water, have to treated as part of the process of packing and not as part of the ma....