https://www.taxtmi.com/caselaws?id=352004 Where scrap generated at a job worker's premises was not sold and no direct sale price was available, the value could be determined under the Central Excise Valuation Rules, 1975 by reference to comparable goods. The assessee relied on purchase invoices of scrap to support the adopted market comparison, and the Revenue produced no contrary evidence to justify a different valuation. The comparable price was accepted, resulting in excess excise duty being treated as refundable, subject to verification. en-us Mon, 30 Oct 2017 00:00:00 +0530 Wed, 06 Dec 2017 07:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352004 Where scrap generated at a job worker's premises was not sold and no direct sale price was available, the value could be determined under the Central Excise Valuation Rules, 1975 by reference to comparable goods. The assessee relied on purchase invoices of scrap to support the adopted market comparison, and the Revenue produced no contrary evidence to justify a different valuation. The comparable price was accepted, resulting in excess excise duty being treated as refundable, subject to verification. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352004