https://www.taxtmi.com/caselaws?id=248777 In job-work valuation under Rule 10A of the Central Excise Valuation Rules, retained waste and scrap is not treated as additional consideration where duty is already paid on the principal's sale price. On that basis, the demand relying on such retained waste and scrap did not justify pre-deposit. The material also disclosed a strong prima facie case on the remaining demand, supported by an earlier similar order that had been set aside by the High Court. Recovery of the duty, interest and penalty was stayed during pendency of the appeal. en-us Thu, 15 Nov 2012 00:00:00 +0530 Tue, 24 Jun 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248777 In job-work valuation under Rule 10A of the Central Excise Valuation Rules, retained waste and scrap is not treated as additional consideration where duty is already paid on the principal's sale price. On that basis, the demand relying on such retained waste and scrap did not justify pre-deposit. The material also disclosed a strong prima facie case on the remaining demand, supported by an earlier similar order that had been set aside by the High Court. Recovery of the duty, interest and penalty was stayed during pendency of the appeal. Case-Laws Central Excise Thu, 15 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248777