https://www.taxtmi.com/caselaws?id=447375 CESTAT Mumbai held that scrap value retained by job worker should not be added to assessable value of intermediate products cleared to principal manufacturer. The tribunal relied on its earlier decision in the appellant's own case, noting no substantial change in law except Rule 10(A) inclusion, which CBEC clarified through circular dated 31.03.2010. Following consistent judicial precedent since P.R. Rolling Mills (2010), the tribunal ruled additional scrap value does not determine final assessable value. Commissioner (Appeals) order was set aside and appeal allowed. en-us Tue, 12 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447375 CESTAT Mumbai held that scrap value retained by job worker should not be added to assessable value of intermediate products cleared to principal manufacturer. The tribunal relied on its earlier decision in the appellant's own case, noting no substantial change in law except Rule 10(A) inclusion, which CBEC clarified through circular dated 31.03.2010. Following consistent judicial precedent since P.R. Rolling Mills (2010), the tribunal ruled additional scrap value does not determine final assessable value. Commissioner (Appeals) order was set aside and appeal allowed. Case-Laws Central Excise Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447375