Excise Duty cannot de demanded on Amortization Cost of Cylinder if same already included in value of packaging material

Pvn Fabrics Vs C.C.E. & S.T. (CESTAT Ahmedabad)

As regard the demand of duty on cylinder used for printing of packaging material, we find that though the invoice was issued for sale of cylinder but the same was not cleared from the factory and the same was used within the factory since it is used for manufacture of packaging material for the customer, no duty can be demanded on the value of the cylinder as such. However, for the purpose of valuation of the packaging material the amortization cost of the cylinder needs to

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