https://www.taxtmi.com/caselaws?id=340939 The Tribunal set aside the order demanding Central Excise Duty on scrap retained by the appellant in job work basis, ruling that including the scrap value in the assessable value would result in double taxation. By considering the appellant's payment of duty on the scrap, the Tribunal upheld fairness and avoided additional tax burdens. This decision clarifies the treatment of scrap value in Central Excise Duty assessments for job workers, ensuring a balanced application of taxation laws and preventing unjust enrichment. en-us Wed, 08 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340939 The Tribunal set aside the order demanding Central Excise Duty on scrap retained by the appellant in job work basis, ruling that including the scrap value in the assessable value would result in double taxation. By considering the appellant's payment of duty on the scrap, the Tribunal upheld fairness and avoided additional tax burdens. This decision clarifies the treatment of scrap value in Central Excise Duty assessments for job workers, ensuring a balanced application of taxation laws and preventing unjust enrichment. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340939