Custom, Excise & Service Tax Tribunal
M/S. Tamilnadu Chemical Products Ltd vs Cce, Madurai on 24 March, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal Nos. E/150 & 155/2004
(Arising out of Order-in-Appeal No. 392/2003 dated 30.10.2003 and No. 434/2003 dated 25.11.203 passed by the Commissioner of Central Excise (Appeals), Madurai)
M/s. Tamilnadu Chemical Products Ltd. Appellants
Vs.
CCE, Madurai Respondent
Appearance Shri M.N. Bharathi, Advocate for the Appellants Shri V.V. Hariharan, Jt. CDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Honble Shri D.N. Panda, Judicial Member Date of Hearing: 24.03.2010 Date of Decision: 24.03.2010 Final Order Nos. ____________ Per Dr. Chittaranjan Satapathy Heard both sides. In view of the fact that in the appellants own case vide Final Order No. 790/2009 dated 1.7.2009 in Appeal No. E/245/2003 it has been held that rental and testing charges of cylinders are not includible in the assessable value. As such, we set aside the impugned orders and allow the appeals. (Dictated and pronounced in open court) (D.N. Panda) (Dr. Chittaranjan Satapathy) Judicial Member Technical Member Rex ??
??
??
??
2