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2018 (9) TMI 733 - AT - Central ExciseValuation - value of scrap - inclusion of assessable value - job-items - whether the respondent is required to include the value of scrap for discharge of Central Excise duty on the job items cleared by them? - Held that:- The self same issue was decided by the Tribunal in PR. ROLLING MILLS PVT. LTD. VERSUS COMMISSIONER OF C. EX., TIRUPATHI [2009 (3) TMI 444 - CESTAT, BANGALORE] wherein, the appeal filed by the assessee (respondent in this case) was allowed holding that the value of scrap cleared need not be included for discharging the duty liability on the job worked item - appeal dismissed - decided against Revenue.
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