https://www.taxtmi.com/caselaws?id=340495 The Tribunal upheld the original authority's valuation of waste x-ray films at Rs. 15/kg for excise duty calculation, rejecting the increased duty of Rs. 280/kg set by the Commissioner (Appeals). The demand of excise duty based on transaction value was confirmed at Rs. 15/kg for two show-cause notices, emphasizing compliance with Section 4(1)(a) of the Central Excise Act. The denial of cenvat credit on inputs in waste x-ray films was deemed unsustainable as it exceeded the scope of the show-cause notices and contravened Rule 57D of Central Excise Rules. The impugned orders were set aside, and the appeal was allowed. en-us Wed, 01 Mar 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340495 The Tribunal upheld the original authority's valuation of waste x-ray films at Rs. 15/kg for excise duty calculation, rejecting the increased duty of Rs. 280/kg set by the Commissioner (Appeals). The demand of excise duty based on transaction value was confirmed at Rs. 15/kg for two show-cause notices, emphasizing compliance with Section 4(1)(a) of the Central Excise Act. The denial of cenvat credit on inputs in waste x-ray films was deemed unsustainable as it exceeded the scope of the show-cause notices and contravened Rule 57D of Central Excise Rules. The impugned orders were set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340495