(1.) Heard both sides.
(2.) The appellant filed this appeal against the Order -in -Appeal dated 27.2.2004 passed by the Commissioner (Appeals). In this case, the appellants are manufacturer of industrial gases. These gases are supplied and cleared by various customers for filling the empty cylinders which are returnable and durable and are Used again and again for supply of the gases. The [Commissioner (Appeals)]* confirmed the duty on the ground that the appellants were charging some amounts on account of loading and unloading, testing and repair charges in respect of cylinders from their customers and these charges are includible in the assessable value of the industrial gases.
(3.) The contention of the appellant is that the industrial gases filled in empty cylinders which were received back from their customers which were unloaded in the factory and thereafter, they were tested and repaired. Their contention is that certain amounts which were spent on maintenance of the empty cylinders and the same cannot form part of manufacturing activity and hence the same is not includible in the assessable value of the industrial gases. The appellant relied upon the judgment of the Hon'ble Supreme Court in the case of Vijayawada Bottling Co. Ltd. v. C.C.E., Guntur, 1997 (94) ELT 433 (SC).