https://www.taxtmi.com/caselaws?id=445269 CESTAT Mumbai-AT allowed the appeal challenging recovery of Central Excise Duty, interest and penalty. The Revenue sought to include scrap value arising from job-work in assessable value as additional consideration. The Tribunal held that reliance on General Engineering Works case was inappropriate as it involved disputed raw material costs, not conversion charges. Since landed cost of raw materials was undisputed and scrap generated from such materials was already included once, adding scrap value again for duty assessment was incorrect. The impugned order was set aside. en-us Wed, 01 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445269 CESTAT Mumbai-AT allowed the appeal challenging recovery of Central Excise Duty, interest and penalty. The Revenue sought to include scrap value arising from job-work in assessable value as additional consideration. The Tribunal held that reliance on General Engineering Works case was inappropriate as it involved disputed raw material costs, not conversion charges. Since landed cost of raw materials was undisputed and scrap generated from such materials was already included once, adding scrap value again for duty assessment was incorrect. The impugned order was set aside. Case-Laws Central Excise Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445269