TMI Blog2015 (10) TMI 2324X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astri, AC (AR) for the respondent ORDER Per: P.K. Jain: The brief facts of the case are that the appellant is engaged in manufacture of laminated tube for various consumable products such as toothpaste etc. In connection with printing of such tube, they are getting certain art work done on behalf of the customer and incurring expenditure in developing the art work and plate making ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debit note. Since these items have not been used for the manufacture of any excisable goods, the question of paying duty on such value does not arise. It was further submitted that since they have not used the said art work, it is not possible for them to produce evidence that they have not used the same in the manufacturing process. He further submitted that this is the stand of the appellant rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of his submission. 4. We have considered the submission made by both sides. 5. The main contention of the appellant is that the art work and plate 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 incur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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