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2019 (3) TMI 1784 - AT - Central ExciseValuation of goods at the hands of job-worker - waste and scrap - inclusion in assessable value or not - HELD THAT:- The issue at hand is squarely covered by the decision of Tribunal in LAWKIM LTD. VERSUS COMMISSIONER OF C. EX., PUNE-II [2007 (3) TMI 158 - CESTAT, MUMBAI] where it was held that a job worker who manufactures the intermediate product, is not liable to pay any duty thereon - also, in the identical issue in PR. ROLLING MILLS PVT. LTD. VERSUS COMMISSIONER OF C. EX., TIRUPATHI [2009 (3) TMI 444 - CESTAT, BANGALORE] this Tribunal held that scrap/ waste are intermediate goods not liable to duty, thus its value cannot be considered in the hands of job worker also confirmed by Supreme Court in COMMISSIONER VERSUS P.R. ROLLING MILLS PVT. LTD. [2010 (9) TMI 1072 - SC ORDER]. Appeal allowed - decided in favor of appellant.
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