2015 (8) TMI 629 - SCH - Central Excise

Valuation of goods - 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 - Supreme Court dismissed the appeal due to low tax effect. The appeal was filed by the asessee against the decision of Tribunal 2004 (10) TMI 169 - CESTAT, NEW DELHI ; wherein Tribunal held that by providing this facility, Hydrogen Gas is brought from the tank to the factory gate for being supplied to the customers site. In a sense these expenses are nothing but handling charges within the factory premises of the appellants. In view of this, these are includible in the assessable value of the Hydrogen Gas.