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TMI Blog2007 (10) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... 291/06 - 1168 and 1169/2007 - Dated:- 9-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J) (Oral)]. - Both these Revenue appeals arise from the Orders-in-Appeal Nos. 233 234/2006-CE dated 25-7-2006 and 26-7-2006 respectively, by which the Commissioner (Appeals) has set aside the Orders-in-Original Nos. 07 09/2006 dated 6-3-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Ministry's clarification denying the admissibility of deduction on consumables should have been applied. However, the Commissioner (Appeals) noted that the issue had been gone into by the Tribunal and had given a Final Order that deductions are to be given to the consumables while carrying on the final services of photographic services. The Revenue, in the Grounds of Appeal, is contending t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order is legal and proper in the light of the Tribunal ruling relied by the Commissioner. He further submits that this bench has dismissed the Revenue appeal against M/s. Express Color Lab - Final Order No. 1109/2007 dated 17-9-2007 and has followed the earlier rulings of the Tribunal on this very issue which are as follows :- (i) Shilpa Colour Lab. v. CCE, Calicut - 2007 (5) S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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