TMI Blog2015 (4) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. A.R. that though the Ld Commissioner (Appeals) heavily relied on judgment of [2007 (1) TMI 19 - CESTAT, MUMBAI] (sic) Mahindra Ugine Steel Co. Ltd. but subsequently said Tribunal judgment was set aside and matter was remanded back to the Tribunal. The impugned order of the Ld. Commissioner, based on the judgment which does not exist presently, cannot be sustained. - total sum of both these element will form the total consideration received by the respondent towards job work. Therefore the sale value of scrap is includible in the assessable value of job work goods. Therefore, differential excise duty and interest thereupon paid by the respondent is correct and legal and the question of refund of said amount does not arise. - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the act of raising an objection by the departmental authorities, payment of duty alongwith interest by the appellant at the instance of such objection, is complete transaction in itself and cannot be reversed by claiming the refund of the amount so paid. Aggrieved by the said order in original, respondent filed appeal before the Commissioner (Appeals) which was allowed vide the impugned order. Hence, the Revenue is before us. 2. Shri. V.K. Agarwal, Ld. Addl. Commissioner (A.R.) appearing for the Revenue submits that the respondent paid excise duty on the objection of the department. When the sale proceeds of the scrap good generated during the course of job work, retained by the respondent, job worker received an extra considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He, referring to Chartered Accountant certificate, submits that the cost of the job work goods was arrived by following the cost accounting principles as required under CAS 4, wherein the realizable value of scrap was reduced. Therefore the value arrived at in respect of job work goods is correct. It is his submission that the sale value of the scrap also suffered the excise duty therefore the element which has already suffered duty cannot be levied duty twice. He placed reliance on following judgments: (a) CCE, Nagpur Vs. Lloyds Industries Limited [2007 (213) E.L.T. 339 (S.C.)] (b) CCE Vs. Cadbury (I) Ltd. [2006 (200) E.L.T. 353 (S.C.)] (c) CCE, Navi Mumbai Vs. Amar Bitumen Allied Products Pvt. Ltd. [2006 (202) E.L.T. 213 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of cost of raw material plus job charges plus realized value of scrap sale, shall be the correct assessable value. As regard the contention of the Ld. Counsel for the respondent that value of the scrap is reduced for arriving at the cost of the product in terms of costing principle. We are of the view that method of costing according to the CAS4 will apply only when the goods is sold by the owner of the goods whereas in the present case the goods is not owned by the job worker but it is owned by the principal. For this reason, realized value of the scrap is additional consideration flowing to the job worker towards the overall job work activity. Therefore the contention of the Ld. Counsel will not be of any help to the respondent. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsion charges towards job work, the same should be included in the assessable value of the job work goods. We agree with the submission made by Ld. A.R. that though the Ld Commissioner (Appeals) heavily relied on judgment of [2007 (211) E.L.T. 73 (Tri-Mum)] (sic) Mahindra Ugine Steel Co. Ltd. but subsequently said Tribunal judgment was set aside and matter was remanded back to the Tribunal. The impugned order of the Ld. Commissioner, based on the judgment which does not exist presently, cannot be sustained. From the facts, our observation is that against overall activity of job work, the respondent job worker is getting the consideration in two forms, one job work charges and second realized value of scrap sale. In other words total sum of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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