2011 (3) TMI 1207

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..... f Central Excise & Customs, Jaipur (2005 (3) TMI 16 - SUPREME COURT OF INDIA) the cost of scrap is includable in the assessable value, if either raw material value is depressed or the conversion charges have been depressed on account of non inclusion of value of scrap in the assessable value - as the appellants have failed to make out a case in their favour they are directed to pre-deposit the ent .....

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..... ue is that whether the cost of scrap is to be included in the valuation or not? 3. Similar issue came before this bench on 07/03/2011 in the case of Automotive Stampings and Assemblies Ltd. (appeal No. E/292/2010) wherein the decision of the Hon'ble apex court in the case of General Engineering Works vs. Commissioner of Central Excise Customs, Jaipur 2007 (212) ELT 295 (SC) has been relied .....

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..... ce with this order has to be reported before the Commissioner (Appeals) on 13/06/2011. On such compliance the balance amount of interest and penalty shall remain stayed during the pendency of the appeal before the Commissioner (Appeals). With these observations, the appeal is disposed of byway of remand and the stay application is also disposed of in the above terms. (Dictated in Court) - .....

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