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2018 (9) TMI 733 - AT - Central ExciseValuation - value of scrap - inclusion of assessable value - job-items - whether the respondent is required to include the value of scrap for discharge of Central Excise duty on the job items cleared by them? - Held that - The self same issue was decided by the Tribunal in PR. ROLLING MILLS PVT. LTD. VERSUS COMMISSIONER OF C. EX., TIRUPATHI 2009 (3) TMI 444 - CESTAT, BANGALORE wherein, the appeal filed by the assessee (respondent in this case) was allowed holding that the value of scrap cleared need not be included for discharging the duty liability on the job worked item - appeal dismissed - decided against Revenue.
Issues: Whether the value of scrap should be included for discharging Central Excise duty on job items cleared by the respondent.
The judgment revolves around the issue of whether the respondent is required to include the value of scrap for discharging Central Excise duty on job items cleared by them. The Adjudicating Authority and show cause notices relied on a previous order passed by the Commissioner of Central Excise in the same assessee's case. The Adjudicating Authority confirmed the demands raised, but the First Appellate Authority set aside the order, citing judgments of the Hon'ble Supreme Court and the Tribunal in the respondent's own case. The Revenue appealed the decision. The Tribunal noted that a previous order in the respondent's case had allowed the appeal, stating that the value of scrap cleared need not be included for discharging the duty liability on the job worked item. The Revenue's reliance on the Apex Court's decision was dismissed. As the issue had attained finality for the same assessee, the Tribunal upheld the impugned order, deeming it correct and legal, and rejected the appeal. In this case, the central issue was whether the value of scrap should be included for discharging Central Excise duty on job items cleared by the respondent. The Tribunal referred to a previous order in the respondent's case where it was held that the value of scrap cleared need not be included for discharging the duty liability on the job worked item. The Tribunal also noted that the Revenue's reliance on the Apex Court's decision was dismissed. As the issue had already been decided for the same assessee, the Tribunal found the impugned order to be correct and legal, leading to the rejection of the Revenue's appeal. The Tribunal's decision was based on the interpretation of whether the value of scrap should be factored in for discharging Central Excise duty on job items cleared by the respondent. The Tribunal highlighted that a previous order in the respondent's case had allowed the appeal, stating that the value of scrap cleared need not be included for discharging the duty liability on the job worked item. Additionally, the Tribunal pointed out that the Revenue's reliance on the Apex Court's decision was dismissed. Given that the issue had already been conclusively settled for the same assessee, the Tribunal upheld the correctness and legality of the impugned order, ultimately rejecting the Revenue's appeal.
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