2016 (1) TMI 697

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..... ulekha Beevi CS Brief facts are as under:- 2. The respondents, M/s Inox Air Products, are engaged in manufacture of Oxygen Gas and Medicinal gas. They collected charges towards cylinder hire charges/cylinder repair charges and cylinder testing charges from the buyer which were not included in the transaction value. The Department entertained the view that as per definition of 'transaction va .....

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..... T in Goyal M.G. Gases Pvt. Ltd. vs. CCE, Ghaziabad reported in 2014 (309) E.L.T. 327 (Tri.-Del.). In the said case, the Tribunal followed the decision laid in Grasim Industries case (supra) and held as under:- "8. As regards the inclusion in the assessable value of the cylinder rental and maintenance charges in the case where the gases were supplied in the appellant's own cylinders and the c .....

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