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Central Excise - Highlights / Catch Notes

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Valuation - job work - addition of the value of waste and scrap ...

Case Laws     Central Excise

July 29, 2022

Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have thus formed part of the assessable value for such clearances. It is not the case that job work charges have been suppressed to the extent of the value of waste and scrap in the present case as goods have been cleared on actual value fixed by TISCO. - No demand can sustain - AT

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