https://www.taxtmi.com/caselaws?id=53564 Printing undertaken on PVC film/sheeting after clearance from the manufacturing unit was held not to form part of the assessable value where the activity was carried out in a separate factory across the road, the record did not show that it was part of the same manufacturing premises, and the PVC film was already complete when it came into existence. As the Revenue did not establish that printing was necessary to complete the original product or that a new excisable product emerged merely because of printing, the printing cost could not be added again to the assessable value. en-us Tue, 02 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 10:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53564 Printing undertaken on PVC film/sheeting after clearance from the manufacturing unit was held not to form part of the assessable value where the activity was carried out in a separate factory across the road, the record did not show that it was part of the same manufacturing premises, and the PVC film was already complete when it came into existence. As the Revenue did not establish that printing was necessary to complete the original product or that a new excisable product emerged merely because of printing, the printing cost could not be added again to the assessable value. Case-Laws Central Excise Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53564