TMI Blog2019 (5) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... to be added in the value of the goods i.e. plastic pouches. As per the facts of the case, Revenue has demanded the duty on the entire 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 res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate for the Appellant Shri S.N. Gohil, Superintendent (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 plast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. Mumbai). 3. Shri S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterated the findings of the impugned 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Valuation Rules, since the cylinder was owned by the buyer of the finished goods which were used by the appellant, its amortization cost is to be added in the value of the goods i.e. plastic pouches. As per the facts of the case, Revenue has demanded the duty on the entire value of the cylinder, which is not correct and legal, and only amortised cost of each product is to be added and on tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of value of cylinder, it is not correct and legal. 5. We, therefore, set-aside the impugned order and remand the matter to Adjudicating Authority to decide the matter afresh after ascertaining the correct amortized cost of the cylinder. Accordingly, the appeal is allowed by way of remand. (Order dictated and pronounced in the open court) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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