1. In this appeal at the instance of the Revenue challenge is against the order passed by the Commissioner (Appeals) dated 17.9.2000. The only issue to be considered here is whether rentals on crates and glass bottled collected by the appellant can be allowed as deduction from the wholesale price for the purpose of arriving at the assessable value as per the provisions contained under Section 4 of the Central Excise Act.
2. The original authority as well as the appellate authority rejected the claim of the Revenue following the ratio of the decision of this Tribunal in the case of M/s. Vijaywada Bottling Co. Vs. CCE 1993(63) ELT 526. It was found that the amount collected by the assessee towards rental was separately accounted for in the ledgers. On comparison with the similar assessees, it was found that the amount claimed by the assessee was just and reasonable.
3. We find that the view taken in the order impugned is in consonance with the ratio of the decision of the Hon'ble Supreme Court in CCE Vs.
Indian Oxygen Ltd. 1988(36) RLT 730(SC). In the above case, the Supreme Court found that the rental for the gas cylinder though ancillary it would not be the price for the manufacture of the gases as supply of gas cylinder is not a manufacturing activity. Therefore, the rental charges for the gas cylinder is not includible in the assessable value.
4. In the light of the above, we find no merit in the appeal of the Revenue. The appeal, therefore, stands dismissed.