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Ad-Manum Packaging Ltd. Versus CCE, Indore

2016 (9) TMI 630 - CESTAT NEW DELHI

Job-work - Valuation - includability - value of scrap retained by the appellant, who is a job worker - appellant clears the scrap so retained by them and discharges the duty liability on it - Held that:- the appellant has discharged the duty liabilit .....

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CESTAT, BANGALORE] wherein it was held that adding the value of scrap in the assessable value after payment of duty on the same would amount to addition of the value of the scrap twice. Therefore, the impugned order is unsustainable. - Decided in fa .....

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DR for the respondent. ORDER This appeal is directed against the order-in-appeal No.IND-I/147/2008 dated 27.08.2008. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the demand of central excise duty o .....

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arges and the profit of margin. As per the understanding between the appellant and their customers, the appellant is entitled to retain the scrap generated during the manufacturing process. It is also undisputed that the appellant clears the scrap so .....

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of the lower authorities on this issue are in consistent with the law for more than one reasons. 6. Firstly, the Revenue authorities want to include the value of scrap in the value of the goods job worked i.e. HDPE bags and demand duty. It is undispu .....

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in the case of P.R. Rolling Mills Pvt. Ltd. - 2010 (249) ELT 232 (Tribunal-Bang.) (in which case one of us, Shri M.V. Ravindran was the Member in that Bench), wherein identical facts were recorded in para 6, which we reproduce 6. We have considered c .....

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argument was that while estimating the value of the products manufactured by the appellant on job work basis, the value of the entire raw material received has been taken into account. It was also pleaded that the scrap separately has been cleared o .....

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g. (supra) has also been relied on. 8. After considering the decision of the Tribunal in the case of Lawkim Ltd. & Ors. and various other decisions, the Tribunal in paragraph-6.2 reproduced the ratio as in the case of International Auto Ltd. and .....

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