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2016 (9) TMI 630 - AT - Central ExciseJob-work - Valuation - includability - value of scrap retained by the appellant, who is a job worker - appellant clears the scrap so retained by them and discharges the duty liability on it - Held that:- the appellant has discharged the duty liability on the scrap and again, demanded duty by including the value in job work charges, which will amount to double taxation. Also an identical issue came up before the Bench of the Tribunal in the case of P.R. Rolling Mills Pvt. Ltd. [2009 (3) TMI 444 - CESTAT, BANGALORE] wherein it was held that adding the value of scrap in the assessable value after payment of duty on the same would amount to addition of the value of the scrap twice. Therefore, the impugned order is unsustainable. - Decided in favour of appellant
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