2015 (10) TMI 2070

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....Sunil Agnihotri, Advocate : For The Petitioner Shri N.N. Prabhudesai, Supdt. (AR) : For The Respondent ORDER Per: P.K. Jain: The brief facts of the case are that the appellant is engaged in the manufacture of printed cartons, catch covers and labels. In connection with printing of such goods, they are getting certain art work done and get plates made. They are incurring expenditure in ....

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.... 2. Ld. counsel for the appellant submits that a perusal of the Order-in-Original in the finding portion would indicate that the issue involved in the demand is on the amounts raised by different debit note to the various customers for the positives which are either rejected for specific reasons or not used in the manufacture of excisable goods namely cartons and labels. Ld. counsel for the appe....

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..... A/2814/15/EB dated 31.08.2015 * Ashok Iron Works Ltd. vs. CCE 2004 (168) ELT 198 (Tri-Bang) * Excel Glasses Ltd. vs. CCE 2000 (123) ELT 772 (T) * Creative Dyeing & Printing Mills 2004 (164) ELT 41 3. Ld. AR on the other hand, took us through the impugned order as also the Order-in-Original and submitted that development of art work and preparation of plates is a continuous work and a....

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..... We also note that the art work and development of plate is not being done by themselves but by some other person. If such plates or art work is not being used then we do not find any reason to include the expenditure so made in the assessable value. In fact we observe that almost similar issue has come up before this Tribunal in the case of Essel Propack Ltd. vs. CCE Appeal no. E/2482/05 Final O....