https://www.taxtmi.com/caselaws?id=120731 Rejected motor vehicle parts separately recorded as reject goods and cleared as scrap could not be valued at the level of prime goods merely because they originated as parts. The department accepted the scrap classification but sought to enhance the value to that of prime motor vehicle parts. On the facts recorded, the material was sold only as scrap, and the record did not support treating it as prime goods for valuation. The department's valuation approach was therefore not sustainable. en-us Fri, 22 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 17:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120731 Rejected motor vehicle parts separately recorded as reject goods and cleared as scrap could not be valued at the level of prime goods merely because they originated as parts. The department accepted the scrap classification but sought to enhance the value to that of prime motor vehicle parts. On the facts recorded, the material was sold only as scrap, and the record did not support treating it as prime goods for valuation. The department's valuation approach was therefore not sustainable. Case-Laws Central Excise Fri, 22 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120731