2018 (2) TMI 1752

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..... he value of paints and not on the value relating to application of paints. Held that:- The Bench in appellant own case M/S COROMANDEL PAINTS LTD. VERSUS CCE & CC, VISAKHAPATNAM [2016 (6) TMI 1018 - CESTAT HYDERABAD] has held that since sale of paint is linked to the application part of the paint at the customer’s site, the application is in relation to the goods and therefore, except the value .....

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..... thereof. The appellants took a view that excise duty is required to be paid only on that element of cost representing the value of paints and not on the value relating to application of paints. 2. Heard both sides. We find that the dispute in question for earlier period has already been decided by this Bench as reported in the appellant s own case as reported in 2016(343) ELT 848(Try-Hyd). The .....

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