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2017 (1) TMI 651 - AT - Central ExciseValuation of scrap - transportation charges have been deducted twice independently and also with the cost of baling which is considered to be improper as the contract for delivery at the foundry includes the cost of transport - Appellant clears scrap on payment of duty to their own foundry and receives the finished products - revenue neutral exercise - Held that: - We are not certain if the contract/purchase order is reflected, as it is, in the detailed bills raised by the contractor who was awarded the work or whether baling and transporting were separately reflected there. These are aspects that the adjudicating Commissioner should have gone into and rendered a finding; more particularly, in the context of Rule 11 Central Excise (Valuation of Price of Excisable Goods) Rules, 2000. The matter remanded back to the original authority to determine and record reasons for arriving at an assessable value at variance with that adopted by appellant after analysing the components of the costs that are deductible from the price at which market scrap is procured by the foundries - appeal allowed by way of remand.
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