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2023 (12) TMI 171 - CESTAT MUMBAIValuation - Inclusion of value of scrap in the assessable value determined on the basis of sale price of the manufacturer or not - HELD THAT:- The plethora of decision being passed after the judgment of P.R. ROLLING MILLS PVT. LTD. [2010 (9) TMI 1072 - SC ORDER] in which consistent findings was that value of scrap need not be included in the assessable value. Appellant had rightly placed the following judgments namely SRF LTD. VERSUS COMMISSIONER OF C. EX., CHENNAI-I [2007 (3) TMI 613 - CESTAT, CHENNAI] Affirmed by Supreme Court in SRF LTD. VERSUS COMMISSIONER [2016 (4) TMI 1068 - SC ORDER], GHATGE PATIL INDS. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2005 (7) TMI 648 - CESTAT MUMBAI], M/S AUTOMOTIVE STAMPINGS AND ASSEMBLIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE PUNE-I [2019 (5) TMI 1169 - CESTAT MUMBAI], AD-MANUM PACKAGING LTD. VERSUS CCE, INDORE [2016 (9) TMI 630 - CESTAT NEW DELHI], CCE AHMEDABAD-II VERSUS M/S RECLAMATION WELDING LTD. [2014 (8) TMI 186 - CESTAT AHMEDABAD], to support his stand apart from the fact that in the Appellant’s own case, for two other periods pre and post 2007, demand against the Appellant has been set aside for the reason that value of scrap need not be included in the assessable value. The impugned order set aside - appeal allowed.
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