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Commissioner Of Central Excise vs Gujarat Alkalies & Chemicals Ltd on 18 August, 2015 cites

M/S Grasim Industries Limited vs Cce, Indore on 17 July, 2015

After hearing both sides and considering their submissions, we note that a similar question was considered by this Tribunal for a post - 1-7-2000 period in the case of Grasim Industries v. CCE, Indore - 2004 (164) E.L.T. 257 (Tri. Del.). In that case, the excisable commodity was liquid chlorine which was sold by the assessee in tonners supplied by buyers. The buyers were not related to the assessee, nor had the Revenue a case that the price was not the sole consideration for the sale. On these facts, no amount attributable to the value of the tonners was held to be includible in the assessable value of the excisable goods. We have not found any factual difference in the present case. The buyers were not alleged be affected by any extra-commercial consideration. Hence the value of the cylinders owned by the buyers was not includible in the assessable value of liquid Sulphur di-oxide.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 26 - Full Document

Transpek Industries Ltd. vs Commissioner Of Central Excise And ... on 14 September, 2001

6. The Commissioner (Appeals), in the impugned order had observed that the respondent while clearing Liquid chlorine manufactured by them to their customers in the tonners/cylinders supplied by the later and there is no allegations/findings that the conditions laid down under Section 4(1)(a) of the Central Excise Act 1944 had not been satisfied. Hence, that the ground taken by the Revenue in the appeal can not be sustained. The revenue also not placed any material on such allegations before the Tribunal. We also noticed that this Bench on the identical issue, in the case of Transpek Industries Ltd (Supra) allowed the appeal in favour of the assessee. The relevant portion of the said decision is reproduced below:
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 6 - Full Document
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