I had to modify the elementary-theme.install file located in <root_dir>/elementary-theme-4.0/debian http://imgur.com/tD66yUl
After recompiling and installing from the created DEB packages, the plank directory is now present in /usr/share/themes/elementary directory.
I had to modify the elementary- theme.install file located in <root_dir> /elementary- theme-4. 0/debian imgur.com/ tD66yUl themes/ elementary directory.
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After recompiling and installing from the created DEB packages, the plank directory is now present in /usr/share/