TMI Blog2022 (6) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... by the job worker to the principal manufacturer? - HELD THAT:- The said issue was considered in detail in the case of PR. ROLLING MILLS PVT. LTD. VERSUS COMMISSIONER OF C. EX., TIRUPATHI [ 2009 (3) TMI 444 - CESTAT, BANGALORE] . The issue was held in favour of the assessee therein. In the present case, it has to be noted that while estimating the value of the goods cleared to the principal ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are engaged in the manufacture of tractor parts and components on job work basis to M/s. TAFE Ltd. and are clearing the same to M/s. TAFE Ltd. 2. The Department was of the view that the appellants had not included the value of the scrap and have not discharged Excise Duty on the same. Show Cause Notices were issued proposing to demand Excise Duty on the value of scrap generated during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S-4 in which the landed cost of the cast articles was taken into account. During the course of manufacture on job work basis, certain waste and scrap of metal is generated. The appellant cleared the scrap on payment of appropriate duty; the Department has now objected to the method of valuation adopted by the appellant alleging that the value of scrap which was sold on payment of Central Excise Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tribunal Bangalore). The said decision has been later affirmed by the Hon ble Supreme Court as reported in 2010 (260) E.L.T. A84 (S.C.). 4.3 He prayed that the appeals may be allowed. 5. Ms. Sridevi Taritla, Learned Authorized Representative for the respondent, supported the findings in the impugned orders. 6. The issue to be considered is whether the value of scrap arising during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer. 9. In the appellant s own case for a different period, the Tribunal has relied upon the decision and discussions in M/s. P.R. Rolling Mills Pvt. Ltd. (supra) and set aside the demand. 10. Following the decision passed in the appellant s own case, we are of the opinion that the demand cannot sustain. 11. The impugned orders are set aside. 12. The appeals are allowed with con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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