1997 (5) TMI 140

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..... [Order per : Justice U.L. Bhat, President]. In the process of manufacture of soap by the appellant, oxygen is a by-product. Dispute in the appeal relates to the period July 1983 to March 1985. During this period appellant was by contract selling uncompressed oxygen gas to M/s. West Coast Industrial Gases Ltd. at the price of Re. 1 per cubic metre. Price list was filed and had been approved .....

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..... ompressed gas and to convert into compressed gas to facilitate transport and licence fee was paid for such use. Service charges relate to actual expenses in connection with electricity and water supplied by the appellant to the buyer for the process of conversion. The Assistant Collector held that service charges and licence fee should be included in the assessable value. Collector (Appeals) held .....

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..... or allowing the buyer to use a part of the appellants premises. Appellant supplied electricity and water to the buyer and collected charges from buyers. These charges have nothing to do with the manufacture and clearance of uncompressed gas. They relate only to the activity of compressing the gas which had no relation to the activity of the appellant manufacturing uncompressed gas. There is no cas .....

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