2018 (2) TMI 1752

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....u, Adv for the Appellant. Mr. Das Thavanam, A.R. for the Respondent. [Order per: M.V. RAVINDRAN] The issue in dispute concerns excise duty in respect of supply and apply contracts which involved both consumption of paints manufactured by the appellant and also application thereof. The appellants took a view that excise duty is required to be paid only on that element of cost representing ....