TMI Blog2015 (10) TMI 2070X X X X Extracts X X X X X X X X Extracts X X X X ..... ch plates or art work is not being used then we do not find any reason to include the expenditure so made in the assessable value. - Decided in favour of assessee. - Appeal No. E/1828 & 1829/05- Mum - - - Dated:- 3-9-2015 - Mr. P.K. Jain, Member (Technical) And Mr. S. S. Garg, Member (Judicial) Shri Vinay Sejpal, Advocate with Shri Sunil Agnihotri, Advocate : For The Petitioner Shri N.N. Prabhudesai, Supdt. (AR) : For The Respondent ORDER Per: P.K. Jain: The brief facts of the case are that the appellant is engaged in the manufacture of printed cartons, catch covers and labels. In connection with printing of such goods, they are getting certain art work done and get plates made. They are incurring expenditure in d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them but some other person. As far as they are concerned, such art work or plate have not been used by them, thus if at all duty is to be charged, the same should be charged from the person who has done the art work or made the plate. Ld. counsel also submitted that demand has been issued invoking the extended period of limitation and ingredients of proviso are absent in this case. Ld. counsel submitted following case laws:- * Essel Propack Ltd. vs. CCE Appeal no. E/2482/05 Final Order no. A/2814/15/EB dated 31.08.2015 * Ashok Iron Works Ltd. vs. CCE 2004 (168) ELT 198 (Tri-Bang) * Excel Glasses Ltd. vs. CCE 2000 (123) ELT 772 (T) * Creative Dyeing Printing Mills 2004 (164) ELT 41 3. Ld. AR on the other hand, took us thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te making charges wherever they have raised in the form of debit note are pertaining to the cases wherein no manufacturing has taken place and it is for this reason that they have raised the debit note on the customer to recover the expenses incurred by them. We find force in the contention of the appellant inasmuch as the appellant is taking this stand from the time of audit. We also note that revenue has not investigated the explanation of the appellant by contacting the customers or at least ask the appellant to get the explanation from the customer. The art work and plate making as such are not excisable activities and these will form part of the assessable value only if the same are used in the manufacture of laminated tubes. Keeping i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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