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2014 (10) TMI 48 - AT - Central ExciseValuation of goods - whether the value of scrap arising out of manufacture shall fall from part of assessable value - Held that:- Certainly if the scrap has economic value that cannot be excluded from the assessable value of the job worked goods - Since the matter has involved an interpretation of law, we waive the penalty imposed on the appellant confirming the duty element - Decided partly in favour of assessee.
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