2003 (7) TMI 510

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....r the Appellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The applicant is engaged in the manufacture of compact disc. The question for consideration in these appeal is the inclusion by way of amortization in the value of such compact disc of the cost of the stampers which are used to produce such compact disc. It appears to us, to what ....

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....ion should be so done that the cost of the stamper is spread over the number of compact discs that can be produced i.e. 40,000 irrespective of the number of compact discs that are actually produced in using the stamper. 3. We agree that it is prima facie simplistic to say that amortization should be limited to the number of compact discs that are produced as a result of the first order.&nb....