2014 (5) TMI 259

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..... of chemicals and components which are consumed on the process of the service provided - Decided in favour of Revenue. - ST/411/2008 - FINAL Order No. 57222 - Dated:- 29-7-2013 - G. Raghuram And Mr. Sahab Singh, JJ. For the Appellant :Shri Govind Dixit, DR For the Respondent : None PER : G. Raghuram, J. 1. Notice of hearing of the appeal was forwarded to the respondent ass .....

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..... hority relied on the judgments of Shilpa Colour Lab Others vs. CCE Calicut reported in 2007 (5) S.T.R. 423 (Tri. Bang.) and in Adlabs Vs. CCE, Bangalore reported in 2006 (2) S.T.R. 121 for holding that the value of consumables must be excluded from the gross value. These earlier decisions are over ruled by the decision of the Larger Bench of this Tribunal in Aggarwal Colour Advance Photo Sys .....

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