https://www.taxtmi.com/caselaws?id=373397 The Appellate Tribunal held that the demand to include the scrap value in the assessable value of exempted goods was not justified as the job work charges already covered the scrap value. The tribunal also ruled that there was no basis to demand duty on the cenvat amount of raw material and criticized the revenue's valuation method. As a result, the impugned orders were set aside, and the appeals were allowed with consequential reliefs. en-us Thu, 10 Jan 2019 00:00:00 +0530 Sat, 12 Jan 2019 06:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373397 The Appellate Tribunal held that the demand to include the scrap value in the assessable value of exempted goods was not justified as the job work charges already covered the scrap value. The tribunal also ruled that there was no basis to demand duty on the cenvat amount of raw material and criticized the revenue's valuation method. As a result, the impugned orders were set aside, and the appeals were allowed with consequential reliefs. Case-Laws Central Excise Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373397