TMI Blog2019 (3) TMI 1784X X X X Extracts X X X X X X X X Extracts X X X X ..... a job worker who manufactures the intermediate product, is not liable to pay any duty thereon - also, in the identical issue in PR. ROLLING MILLS PVT. LTD. VERSUS COMMISSIONER OF C. EX., TIRUPATHI [ 2009 (3) TMI 444 - CESTAT, BANGALORE] this Tribunal held that scrap/ waste are intermediate goods not liable to duty, thus its value cannot be considered in the hands of job worker also confirmed by S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-original passed against the appellant. Being aggrieved with the order, the appellant is before us in appeal. 2. The issue involved in this case is regarding the valuation of the excisable goods at the hand of the job worker of the appellant. It is the contention of the Department that during the processing of excisable goods at the hand of job worker, some amount on waste/ scrap also ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 4 of the Central Excise Act. In this case also the appellant was engaged in the manufacture of HDPA bags which is identical to the issue at hand. Therefore she places reliance in the case PR Rolling Mills Pvt. Ltd. and 2010 (249) ELT 233 (Tri. Bangalore) which has been affirmed by the Hon ble Supreme Court in case of Commissioner V/s PR Rolling mills Pvt. Ltd 2010 (260) ELT A84 (SC). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in the case of General Engineering works V/s Commissioner (supra). We find that, there the issue was that the agreement did not have the clause regarding the inclusion of the price of the scrap arising out of the processing of the raw material, also it is not there in the agreement that scrap will be returned to principal. But since we find that in the identical issue in PR Roll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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