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2023 (4) TMI 1267 - AT - Central ExciseCENVAT Credit - intermediate products at the hands of the job worker - requirement of adding the value of scrap - burden of discharging duty liability of the processed goods - scrap retained by the job-worker should be included in the assessable value of the processed goods - HELD THAT:- The issue involved in the present case has been settled in the appellants own case for the period from April 2007 to December 2010, in M/S SHILPA STEEL & POWER LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2014 (12) TMI 945 - CESTAT MUMBAI] where it was held that the appellant has discharged the duty liability on the scrap, which has been generated and the transaction could have been undertaken under Rule 4(5)(a) of the Cenvat Credit Rules. If the appellant had followed the said procedure instead of paying duty, the question of inclusion or exclusion of value of the scrap would not have arisen at all. In these circumstances, the question of addition to value of scrap, is not sustainable. There are no merits in the impugned order - appeal allowed.
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