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2017 (6) TMI 800 - CESTAT BANGALORE

2017 (6) TMI 800 - CESTAT BANGALORE - TMI - Wast and scrap - job-work - includibility - demand on the ground that assessee had not included the value of unreturned scrap generated on account of the job work in the assessable value, worked out on cost construction method - Held that: - the value of scrap not includable in assessable value - reliance was placed in the decision of the apex court in the case of Commissioner Versus P.R. Rolling Mills Pvt. Ltd. [2010 (9) TMI 1072 - SUPREME COURT] - ap .....

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the respondent and set aside the Order-in-Original. 2. The brief facts of the present case are that the respondent is a manufacturer of electrical stampings falling under Chapter 83 & 85 of the First Schedule of the Central Excise Tariff Act, 1985. In addition to the manufacturing and clearance of their products, the respondent/assessee also engaged in the manufacture of excisable goods on job work basis. The said job worked excisable goods are cleared on payment of duty by taking into consi .....

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returned scrap generated on account of the job work in the assessable value, worked out on cost construction method. It was also alleged in the show-cause notice that the sale proceeds of the scrap should be considered as additional charge includable in the assessable value. Accordingly, a duty amount of ₹ 44,79,557/- was demanded and penalty was also proposed. After the due process of law, the Additional Commissioner of Central Excise, Bangalore vide Order-in-Original dt. 24/11/2005 confi .....

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ppeal of the assessee and set aside the Order-in-Original. Aggrieved by the said order, the Revenue has filed the present appeal. 3. Heard both the parties and perused the records. 4. The learned AR for the Department submitted that the impugned order passed by the Commissioner(Appeals) is contrary to the law and is not sustainable and is liable to be set aside on the ground that the learned Commissioner(Appeals) has not appreciated that the value of the scrap arisen during the manufacture of fi .....

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rial at job worker s end to arrive at the correct assessable value and deducting the portion of scrap credit from the assessable value will amount to non-inclusion of total conversion charges into the assessable value. 5. On the other hand, the learned counsel for the assessee defended the impugned order and submitted that the issue involved in the present case is no more res integra and he relied on the decision in the case of PR Rolling Mills Pvt. Ltd. Vs. CCE, Tirupathi [2010(249) ELT 232 (Tr .....

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