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Essel Propack Ltd. Versus Commissioner of Central Excise, Thane I

2015 (10) TMI 2324 - CESTAT MUMBAI

Valuation - Inclusion of expenditure in developing the art work and plate making charges - Held that:- 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 incurred by them. We find force in the contention of the appellant inasmuch as the appella .....

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cate that such art work/plates were used in the manufacture of laminated tubes and value of such artwork/plates was not included in the value of laminated tubes. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. E/2482/05 - Mum - Final Order no. A/2814/15/EB - Dated:- 31-8-2015 - Shri P.K. Jain, Member (Technical) and Shri S.S.Garg, Member (Judicial) Mr. Prasad Paranjape, Advocate for the appellant Shri V.K. Shastri, AC (AR) for the respondent ORDER Per: P.K. Jain: The .....

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, the demands were issued. 2. The ld. counsel for the appellant s main contention is that wherever they have used art work and plate for manufacture of laminated tubes, they have included the value of the same as the assessable value of laminated tubes. However, there are many instances wherein they have gone ahead with the art work/plate making in anticipation of order and for some reason as cancellation of order etc. the same was not used for manufacture of laminated tubes. In such a situation .....

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nd of the appellant right from the stage of audit, reply to the show-cause notice etc. He submitted that no evidence can be produced if the item is not used in the manufacturing process. It was also submitted that the demand is negligible compared to the yearly duty paid by them and there is no reason for them to evade such a negligible amount. It was also submitted that the show-cause notice has been issued invoking the extended period and the ingredients of invoking the extended period are not .....

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