2018 (8) TMI 537

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..... rought out any details of the final product manufactured and supplied to M/s ICI Ltd, therefore, the demand raised on the cylinder cannot be sustained for the reason that the cost of the cylinder can at the most be included as an amortization cost in the manufacture of final product, when admittedly no goods using this cylinder were manufactured by the appellant neither the amortization cost can b .....

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..... appellant has procured printing cylinders, later on the buyer M/s ICI Ltd cancel the order, accordingly, the appellant have neither manufactured nor supplied the packing material to M/s ICI Ltd. Thereafter, the appellant have raised debit notes towards cost of the cylinders which were procured for manufacture of the goods of M/s ICI Ltd. The department has issued SCN raising demand of duty on the .....

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..... uty as no final product was supplied to M/s ICI Ltd. 3. Sh. L. Patra, Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of impugned order. 4. We have carefully considered the submissions made by both the sides and perusal of the records, we find that in the SCN the demand was straightaway issued on the debit notes raised towards the cost of cylinder to M/ .....

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