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TMI Blog2019 (5) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent (AR) for the Respondent ORDER Per : Ramesh Nair The facts of the case are that the appellant are engaged in the manufacture of printed plastic pouches. For the manufacture, first they have to purchase cylinders and thereafter they issue debit notes to the buyers of the plastic pouches, accordingly, the ownership of the cylinder remained with the buyer of plastic pouches. The case of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order. He further relied on the following judgments:- (a) 2005 (189) ELT 248 (Tri. Mum.) - Paper Products Limited vs. CCE, Mumbai (b) 2007 (214) ELT 161 (SC) - Paper Products Limited vs. CCE, Mumbai (c) 2008 (231) ELT 174 (Tri-Ahmd) - Hi-Tech Investment Castings Limited vs. CCE, Rajkot (d) 2015 (326) ELT 650 (Bom.) - Tigrania Metal & Steel Industries Pvt. Limited vs. CCE (e) 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re value of the cylinder, which is not correct and legal, and only amortised cost of each product is to be added and on that basis first, amortized cost according to the capacity of the cylinder has to be worked out and the said amortised cost can only be added in respect of number of products manufactured and cleared by the appellant. Therefore, the method adopted i.e. demand on the entire value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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