2015 (10) TMI 2324

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....asad Paranjape, Advocate for the appellant Shri  V.K. Shastri, AC (AR) for the respondent ORDER Per: P.K. Jain: The brief facts of the case are that the appellant is engaged in manufacture of laminated tube for various consumable products such as toothpaste etc. In connection with printing of such tube, they are getting certain art work done on behalf of the customer and incurring....

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....ork and plate making charges from their customer by way of debit note. Since these items have not been used for the manufacture of any excisable goods, the question of paying duty on such value does not arise. It was further submitted that since they have not used the said art work, it is not possible for them to produce evidence that they have not used the same in the manufacturing process. He fu....

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....s through the impugned order and Order-in-Original in support of his submission. 4. We have considered the submission made by both sides. 5. The main contention of the appellant is that the art work and plate making charges wherever they have raised in the form of debit note are pertaining to the cases wherein no manufacturing has taken place and it is for this reason that they have raised t....