Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1442 - AT - Central ExciseValuation - scrap - job-work - scrap retained by appellant, who is a job-worker, to be included in assessable value or not? - appellant clears the scrap so retained by them and discharges the duty liability on it - Held that: - the appellant has paid duty on the value of scrap retained by them, therefore, the decision of the Ad-Manum Packaging Ltd. [2016 (9) TMI 630 - CESTAT NEW DELHI] is squarely applicable to the facts of this case, where it was 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 - In that circumstances, the value of scrap retained by the appellant is not includible in the assessable value of the said goods. Otherwise it will amount to double taxation - appeal allowed - decided in favor of appellant.
|