https://www.taxtmi.com/caselaws?id=380441 The Tribunal ruled in favor of the appellant concerning duty liability on scrap items, setting aside the demand for central excise duty, interest, and penalties. The appellant's argument that duty on scrap was paid based on transaction value and relevant legal precedents supported their position. However, the duty demand on the inclusion of amortized value of moulds and dies in job charges was upheld as the appellant did not contest it. The appeal was partly allowed, with the demand related to scrap items being overturned, while the demand linked to amortized values was sustained. en-us Fri, 17 May 2019 00:00:00 +0530 Wed, 22 May 2019 06:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380441 The Tribunal ruled in favor of the appellant concerning duty liability on scrap items, setting aside the demand for central excise duty, interest, and penalties. The appellant's argument that duty on scrap was paid based on transaction value and relevant legal precedents supported their position. However, the duty demand on the inclusion of amortized value of moulds and dies in job charges was upheld as the appellant did not contest it. The appeal was partly allowed, with the demand related to scrap items being overturned, while the demand linked to amortized values was sustained. Case-Laws Central Excise Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380441