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TMI Blog2021 (8) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... 260) ELT A84 (SC). Similar issue was decided in the case of COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS CADBURY INDIA LTD. [ 2006 (8) TMI 2 - SUPREME COURT] . In the said decision, it was held that for determining the cost of production of the captively consumed goods, CAS-4 has to be applied which has been done by the appellant. Appeal allowed. - Excise Appeal No.42395-42397/2013, Excise Appeal No. 40823/2016, Excise Appeal No. 42297/2016 - Final Order No. 41772-41776 / 2021 - Dated:- 23-8-2021 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Venkata Subba Rao, Member (Technical) Shri N. Viswanathan, Advocate for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Brief facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of manufacture and retained by the appellant has to be included as additional consideration in the assessable value for the purpose of discharging the duty. The very same issue was considered by the Tribunal in the appellant s own case vide Final Order No. 43165/2017 dated 18.12.2017 and the Tribunal has set aside the demand after following the decision in the case of P.R. Rolling Mills Pvt. Ltd. Vs. CCE, Tirupathi. 3. The ld. AR Ms. T. Sridevi appeared for the department. She supported the findings in the impugned order. 4. Heard both sides. 5. The details of the period involved and the demand confirmed are given in the Table below:- S. No. Appeal No. Period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the matter is no longer res integra as the issue stands settled in a number of cases. He takes us to the decision of Tribunal in the case of P.R. Rolling Mills Pvt. Ltd. Vs CCE Tirupathi - 2010 (249) ELT 232 (Tri.-Bang.) where it has been held that scrap arising during conversion of blooms/billets into bars / section cleared on duty payment, value of scrap is not includible in the assessable value of the bars / section cleared by the job worker. He further points out that the appeal against this decision was dismissed by the Hon'ble Supreme Court both on the grounds of delay as well as on merit as reported in 2010 (260) ELT A84 (SC). He submits that decision of P.R. Rolling Mills was also relied upon in a subsequent decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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