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2017 (6) TMI 800 - AT - Central ExciseWast and scrap - job-work - includibility - demand on the ground that assessee had not included the value of unreturned scrap generated on account of the job work in the assessable value, worked out on cost construction method - Held that: - the value of scrap not includable in assessable value - reliance was placed in the decision of the apex court in the case of Commissioner Versus P.R. Rolling Mills Pvt. Ltd. [2010 (9) TMI 1072 - SUPREME COURT] - appeal dismissed - decided against Revenue.
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