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TMI Blog2005 (3) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The appellant filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals) whereby it was held that blowing charges in respect of durable and returnable cylinder is to be added in the assessable value of the gas manufactured by the appellant. 2. The contention of the appellant is that this proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1997 (94) E.L.T. 433. 3. The contention of the Revenue is that they were charging the blowing charges from the customers and the process of blowing is part of the manufacturing process of the gas. 4. We find that in this case the issue is in respect of the blowing charges received by the appellant in respect of blowing process undertaken in empty cylinders. It is admitted fact that empty cyli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court held as under : 6. The process referred to above relates to preparing the bottles that were used earlier to be reused for the purpose of bottling of the aerated water produced by the appellant. Since the aerated water has to be supplied in packed bottles only, the activities for which the appellant was claiming service charges related to the process of packing after the manufacture of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value of the gas. We are, therefore, unable to uphold the view of the majority in the Tribunal that the service charges claimed by the appellant have to be included in the assessable value . 6. We find that the ratio of the above decision of the Hon ble Supreme Court is applicable to the facts and circumstances of the present case, therefore, the appellants are entitled for abatement in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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