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2010 (9) TMI 1072 - SCH - Central ExciseValuation- Limitation - scrap - whether the value of the scrap obtained by the appellants while doing the job work is to be included in the assessable value of the goods manufactured by them? - the decision in the case of PR. ROLLING MILLS PVT. LTD. Versus COMMISSIONER OF C. EX., TIRUPATHI [2009 (3) TMI 444 - CESTAT, BANGALORE] contested - Held that: - The civil Appeal is dismissed both on the grounds of delay as well as on merit.
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