2013 (3) TMI 422

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..... is the transportation of ‘empty cylinders’ or ‘empty containers’ or ‘empty trolleys’, which are involved and the dispute relates to taking credit of service tax paid on such transportation charges. (i) Kerala Minerals and Metals Ltd. v. Commissioner of Central Excise, Thiruvananthapuram - (2009 (12) TMI 301 - CESTAT, BANGALORE) (ii) Commissioner of Central Excise, Jaipur-II v. Nitin Spinners Lt .....

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..... relation to manufacture and sale of final products (i) Kerala Minerals and Metals Ltd. v. Commissioner of Central Excise, Thiruvananthapuram - 2010 (19) S.T.R. 505 (Tri.-Bang.), and (ii) Commissioner of Central Excise, Jaipur-II v. Nitin Spinners Ltd. - 2009 (16) S.T.R. 323 (Tri.-Del.) = 2012 (276) E.L.T. 112 (Tri.-Del.) He prays for a similar treatment to be extended to the present case f .....

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