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TMI Blog2015 (10) TMI 2070X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 developing the art work and plate making c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellant also submitted that in most of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 any expenditure incurred on the same and recovered from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Order no. A/2814/15/EB dated 31.08.2015 and this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of laminated tubes. Keeping in view the overall factual matrix, we are of the view that no case is made to indicate that such art work/plates were used in the manufacture of laminated tubes and value of such artwork/plates was not included in the value of laminated tubes." 5. In view of the above position, we do not find any case of revenue on merits, and accordingly, appeals are al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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