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2018 (5) TMI 473 - AT - Central ExciseValuation - inclusion of value of scrap in assessable value - CENVAT credit availed on the entire input/raw materials consumed - Held that: - When the appellants have availed Cenvat credit on the entire input/raw materials consumed, their contention that the value of that part of the raw material which remains as remnant parts from the steel sheet has to be deducted cannot be accepted - The Cost Auditor has deducted the value of the scrap recovered. Therefore there are no grounds to interfere with the impugned order - appeal dismissed.
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