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2021 (8) TMI 1064 - AT - Central ExciseValuation - payment of duty on a lesser assessable value by not including the value of scrap generated during the course of manufacture and retained by themselves as consideration towards job charges - contravention of Rule 6 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 and the provisions of Rule 4, 6 and 8 of the Central Excise Rules, 2002 - HELD THAT:- The decision of the Tribunal in COMMISSIONER VERSUS P.R. ROLLING MILLS PVT. LTD. [2010 (9) TMI 1072 - SC ORDER] was affirmed by the Hon'ble Supreme Court as reported in 2010 (260) ELT A84 (SC). Similar issue was decided in the case of COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS CADBURY INDIA LTD. [2006 (8) TMI 2 - SUPREME COURT]. In the said decision, it was held that for determining the cost of production of the captively consumed goods, CAS-4 has to be applied which has been done by the appellant. Appeal allowed.
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