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2023 (11) TMI 160 - AT - Central ExciseRecovery of Central Excise Duty alongwith interest and penalty - including value of ‘scrap’ arising from ‘job-work’ in the assessable value as additional consideration from the principal for undertaking such work - HELD THAT:- Though the value adopted for discharge of duties in clearances effected by the assessee in GENERAL ENGINEERING WORKS VERSUS COMMR. OF C. EX., JAIPUR [2005 (3) TMI 16 - SUPREME COURT] is not incorporated therein, it would appear from the illustrative computation of the decision that ‘cost of raw materials’ was in dispute therein and not of conversion charges not reflecting the true consideration; hence the corollary of establishing that it was depressed. There is no finding of such nature in the impugned order, in the appeal of jurisdictional Commissioner of Central Excise before the first appellate authority or in the show cause notice. Therefore, reliance placed in the impugned order on the said decision is not appropriate; the outcome therein is, thus, jeopardized. Here too, it is not in dispute that the landed cost of raw materials is not doubted and that the impugned ‘scrap’ has been generated from such raw material. That value, having been included once, is not required to added once again for assessment to duty. The impugned order set aside - appeal allowed.
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