https://www.taxtmi.com/caselaws?id=267050 The Tribunal set aside the order, allowing the appellant's appeal regarding the assessable value determination based on art work and plate making charges. The Tribunal found no evidence indicating the use of art work/plates in manufacturing laminated tubes, leading to the exclusion of their value from the assessable value. The appellant's argument that these items were not used in manufacturing excisable goods and were recovered through debit notes was accepted, highlighting the lack of investigation by revenue into the appellant's explanation and the consistent stance maintained by the appellant throughout the proceedings. en-us Mon, 31 Aug 2015 00:00:00 +0530 Fri, 06 Jan 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267050 The Tribunal set aside the order, allowing the appellant's appeal regarding the assessable value determination based on art work and plate making charges. The Tribunal found no evidence indicating the use of art work/plates in manufacturing laminated tubes, leading to the exclusion of their value from the assessable value. The appellant's argument that these items were not used in manufacturing excisable goods and were recovered through debit notes was accepted, highlighting the lack of investigation by revenue into the appellant's explanation and the consistent stance maintained by the appellant throughout the proceedings. Case-Laws Central Excise Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267050