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TMI Blog2018 (1) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... olesale trade to various buyers under commercial invoices. The appellant also supplied some packing materials to these cutting centers on payment of duty. On verification of commercial invoices vis-a-vis excise invoices, it was revealed that the said goods were sold at a higher price in wholesale trade as compared to the value on which Central Excise duty was paid by the appellant. Accordingly, the demand of differential duty on such difference of value was raised by the Revenue. 2. Ms.Anjali Hirawat, Ld. Counsel appearing on behalf of the appellant submits that the appellant manufactured and cleared the paper in reel form on which excise duty is paid. After clearance of such goods the cutting centers carries out the cutting and packing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be includible in the assessable value of the glass bottles, if the printing and decoration is done in the same factory in which the glass bottles are manufactured. Hon'ble Supreme Court in this case while holding that printing or decoration on plain glass bottles would not amount to manufacture, in para 23 of the judgment, the Hon'ble Court held that when the printing/decoration is done in the same factory in which the plain bottles are manufactured, the duty would be payable on the value of the printed/decorated bottles including the printing/decoration charges. In the above case of J.G. Glass Industries Ltd., the Hon'ble Apex Court also held that if only the plain glass bottles are cleared from the factory and printing/decoration i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Siddhartha Tubes Ltd. (supra), the fact was that the appellant was having two divisions in the same factory premises. Therefore, both the activities of manufacturing of pipe making and galvanizing of the same was carried out in the same premises. Therefore, the value of galvanization was held to be included. In the present case the appellant's activity is confined to manufacture of paper in reel form, cutting and packing of the paper in the sheet form is undertaken by job-worker which is different from the manufacturer. Therefore, the judgement in the case of Siddhartha Tubes Ltd. is not applicable in the facts of the present case. 6. As per our above discussion, the impugned orders are set aside and the appeals are allowed. (Pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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