This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Excise Duty cannot de demanded on Amortization Cost of Cylinder if same already included in value of packaging material
Case Law Details
- Case Name
- Pvn Fabrics Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 be included in the proportionate manner depending upon the number of ...
