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TMI Blog2022 (6) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... N. Viswanathan, Advocate for the Appellant Smt. Sridevi Taritla, Authorized Representative for the Respondent ORDER Brief facts are that the appellants are engaged in the manufacture of tractor parts and components on job work basis to M/s. TAFE Ltd. and are clearing the same to M/s. TAFE Ltd. 2. The Department was of the view that the appellants had not included the value of the scrap and hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials from the principal manufacturer; the appellant paid Excise Duty based on the value determined on cost construction basis under CAS-4 in which the landed cost of the cast articles was taken into account. During the course of manufacture on job work basis, certain waste and scrap of metal is generated. The appellant cleared the scrap on payment of appropriate duty; the Department has now o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the decision in the case of M/s. P.R. Rolling Mills Pvt. Ltd. v. Commissioner of C.Ex., Tirupathi reported in 2010 (249) E.L.T. 232 (Tribunal - Bangalore). The said decision has been later affirmed by the Hon'ble Supreme Court as reported in 2010 (260) E.L.T. A84 (S.C.). 4.3 He prayed that the appeals may be allowed. 5. Ms. Sridevi Taritla, Learned Authorized Representative for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f manufacture and the same is not includible in the assessable value of the goods cleared by the job worker to the principal manufacturer. 9. In the appellant's own case for a different period, the Tribunal has relied upon the decision and discussions in M/s. P.R. Rolling Mills Pvt. Ltd. (supra) and set aside the demand. 10. Following the decision passed in the appellant's own case, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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