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Documents citing The Commissioner Of Central Excise And ... vs Vijay Oxygen Co. Ltd., Koppal Dist., ... on 13 September, 2001

Jct Ltd. vs C.C.E. on 13 October, 2004

2. Facts in the present case are similar to the case of industrial Oxygen Co. Ltd., The issue remains covered in favour of the appellant by the Tribunal's decision in the case of C.C.E., Belgaum v. Industrial Oxygen Co. Ltd. The tank in question directly takes part of production. It is a vital accessory. Credit is available. The appeal is allowed after setting aside the impugned order.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 0 - Full Document

Jindal Praxair Oxygen Co. Ltd. And Ors. vs The Commissioner Of Central Excise on 29 August, 2006

(i) The CEGAT, in the case of CCE v. Bhagwati Oxygen Ltd (cited supra), has clearly held that compensations were payable when goods were not supplied cannot be included in the assessable value of earlier supplies. The MTOP charges are paid by the JVSL to the appellant when they fail to take the minimum quantity assured by them. It does not stand to common sense that these charges form an additional consideration especially when no goods are supplied. The additional consideration is always in relation to the goods supplied.
Customs, Excise and Gold Tribunal - Bangalore Cites 10 - Cited by 1 - Full Document

Madurai Soft Drinks Pvt. Ltd. vs Cce on 27 September, 2002

(ii) The Assistant Commissioner of Central Excise, Madurai-I Division, Madurai, vide his Order-in-Original No. 211/96 dtd. 30.8.96, has followed the above decision of the Hon'ble Supreme Court and the instructions of the Board and has dropped the proceedings initiated in respect of rental charges in respect of the other unit of the applicants. The Commissioner's (Appeals) order therefore cannot be upheld.
Customs, Excise and Gold Tribunal - Bangalore Cites 13 - Cited by 9 - Full Document

Senior Terminal Manager, Indian Oil ... vs Commissioner Of Central Excise on 27 April, 2004

3. Learned Senior Manager, appearing for the appellants, submits that in the case of BPCL, these judgments were relied before the President's bench on the same matter, and the Bench, by Final Order Nos. 1255 & 1256/2003 dated 1509.2003, has allowed the appeals by following the judgments. They also relied on the decision rendered by the Apex Court in the case of Indian Oxygen Ltd. (supra) wherein also the Apex Court held that rental charge for gas cylinder collected by the assessee is not includible in the assessable value as supply of cylinder is not a manufacturing activity.
Customs, Excise and Gold Tribunal - Bangalore Cites 5 - Cited by 0 - Full Document

Goyal Mg Gases Pvt. Ltd. vs Cce on 4 July, 2005

4. The contention of the appellant is that without the tanks it is not possible to store the finished goods manufactured by the appellant. These storage tanks are specially designed tanks in which the gases manufactured by them are stored. The appellant relied upon the decision of the Tribunal in the case of CCE, Belgaum v. Industrial Oxygen Co. Ltd. reported in 2004 (64) RLT 485 : 2003 (107) ECR 60 (T) to submit that the Tribunal held that storage tanks are used as an equipment for processing the manufactured gas and also an accessory to the oxygen-nitrogen plant.
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 0 - Full Document
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