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TMI Blog2016 (9) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded duty by including the value in job work charges, which will amount to double taxation. Also an identical issue came up before the Bench of the Tribunal in the case of P.R. Rolling Mills Pvt. Ltd. [2009 (3) TMI 444 - CESTAT, BANGALORE] wherein it was held that adding the value of scrap in the assessable value after payment of duty on the same would amount to addition of the value of the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty based upon the cost of raw materials plus job work charges and the profit of margin. As per the understanding between the appellant and their customers, the appellant is entitled to retain the scrap generated during the manufacturing process. It is also undisputed that the appellant clears the scrap so retained by them and discharges the duty liability on it. 4. Revenue seeks to include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avindran was the Member in that Bench), wherein identical facts were recorded in para 6, which we reproduce 6. We have considered carefully the records of the case. The issue is whether the value of the scrap has to be included in the value of the goods cleared by the appellants to M/s.WIL. The appellant strongly pleaded that the value of scrap cannot be included twice. The main argument wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the job worked goods is incorrect. This decision of the Tribunal was challenged by the Revenue in civil appeal before the Apex Court and the Apex Court on 6.9.2010 dismissed the appeal on the grounds of delay as well as on merit. This dismissal by the Apex Court is reported at 2010 (260) ELT A-84 . . 9. In view of the foregoing, we find that the case laws relied upon by the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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