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    <title>No Excise duty on Scrap generated at Job worker’s end, when duty is discharged by principal manufacturer</title>
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    <description>The tribunal held that the value of scrap generated by a job worker during manufacture is not includible in the assessable value of goods cleared to the principal manufacturer when the scrap is cleared separately and duty on it has been discharged.</description>
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      <description>The tribunal held that the value of scrap generated by a job worker during manufacture is not includible in the assessable value of goods cleared to the principal manufacturer when the scrap is cleared separately and duty on it has been discharged.</description>
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