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TMI Blog2013 (4) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... en Ltd. [1988 (8) TMI 98 - SUPREME COURT OF INDIA] wherein it was held that, the supply of gas cylinders by the manufacturer of gas was, strictly, not incidental to manufacture of the gas and, hence, the rental for the cylinders was not includible in the assessable value of the gas, was followed by this Tribunal in the aforesaid case of Inox Air Products Ltd. vs. CCE Mumbai-VII [2002 (2) TMI 820 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he gas is directly consumed (till the cylinders are emptied) for the customers' industrial purposes. In this mode of supply of industrial oxygen gas by the appellant, certain charges called "facility charges" were collected from the customers during the period 1994-1995 to 1997-98. According to the department, these charges were liable to be included in the assessable value of the oxygen gas. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We further find that, as early as in 1988, the Hon'ble Supreme Court had held in the case of CCE vs. Indian Oxygen Ltd. [1988 (36) E.L.T. 730 (S.C.)] that the supply of gas cylinders by the manufacturer of gas was, strictly, not incidental to manufacture of the gas and, hence, the rental for the cylinders was not includible in the assessable value of the gas. This ruling of the apex court was foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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