2003 (9) TMI 374

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....pellant. Shri R.K. Chandan, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Three appeals have been filed by the appellant company and its Vice President and Senior Manager. The 4th appeal is by the department. These appeals are against a common order involving the duty liabilities in regard to :- (1) Inclusion of value of scrap in the assessable value of goods manufactured....

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....93) E.L.T. 492 (Tri.) to support the department's claim that the sale proceeds of scrap should be added to the assessable value. The learned Counsel states that in the case of Hindustan Engineering & Industries Ltd. v. C.C.E., Calcutta-I - 2002 (144) E.L.T. 418 (Tri. - Kolkata), the Bench considered the ratio of Jay Engineering (Supra) specifically but took a different view deciding that sale proc....

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....is sold on payment of duty from the job worker's premises or returned to the raw-material suppliers. In either case, the value of the scrap cannot be added to the value of the motor vehicle parts as it forms no part of it. Separate duty is in any case being paid on the value of scrap at the rate applicable to such scrap. In view of our findings above, we are of the opinion that the impugned order ....