Manufactured goods' scrap value inclusion appeal dismissed but penalty waived, partial appeal allowed.

The appeal before the Appellate Tribunal CESTAT NEW DELHI was dismissed concerning the inclusion of scrap value in the assessable value of manufactured goods. However, the penalty was waived based on a legal interpretation, resulting in the partial allowance of the appeal.

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The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal regarding the inclusion of scrap value in the assessable value of manufactured goods. Penalty was waived due to an interpretation of law. The appeal was partly allowed.

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