https://www.taxtmi.com/caselaws?id=108615 The cost of stampers used to manufacture compact discs had to be included in the final product cost, and amortisation was not confined to the first order alone or to a theoretical output not actually achieved. The more realistic basis was to spread the stamper cost over the actual number of compact discs manufactured using the stampers. As the first appellate authority had rejected the appeals for non-deposit, relief was granted only on part pre-deposit, and the matter was remanded for decision on merits. en-us Fri, 25 Jul 2003 00:00:00 +0530 Tue, 03 Apr 2012 10:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108615 The cost of stampers used to manufacture compact discs had to be included in the final product cost, and amortisation was not confined to the first order alone or to a theoretical output not actually achieved. The more realistic basis was to spread the stamper cost over the actual number of compact discs manufactured using the stampers. As the first appellate authority had rejected the appeals for non-deposit, relief was granted only on part pre-deposit, and the matter was remanded for decision on merits. Case-Laws Central Excise Fri, 25 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108615