2010 (9) TMI 1072 - SCH - Central Excise

Valuation- Limitation - scrap - whether the value of the scrap obtained by the appellants while doing the job work is to be included in the assessable value of the goods manufactured by them? - the decision in the case of PR. ROLLING MILLS PVT. LTD. Versus COMMISSIONER OF C. EX., TIRUPATHI 2009 (3) TMI 444 - CESTAT, BANGALORE contested - Held that - The civil Appeal is dismissed both on the grounds of delay as well as on merit.