2007 (9) TMI 90

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..... rder-in-Original No. 08/2006 dated 6-3-2006 passed by the Deputy Commissioner of Central Excise, Mysore-III Division. The respondent is engaged in the business of Photography and during the course of rendering such service, they also sell certain materials/goods that are consumed. Their contention is that provisions of Section 67 specifically provides that cost of unexposed photography films, unre .....

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..... ble record/documentary proof indicating the value of materials so consumed. This is under challenge. 2. The learned JDR argued that the respondents are not eligible for the deductions as claimed by them in the absence of any documentary proof. 3. The learned Counsel submits that the issue is no longer res integra and this Bench has already decided the issue in assessee's favour in (i) Shilpa Col .....

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