2003 (9) TMI 374

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....n, Advocate, for the Appellant. 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)        I....

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....the value realised by the appellant company from sale of scrap arising out of such job work. The learned DR cites the case of Jay Engineering Works Ltd. v. Commissioner of Central Excise, Hyderabad - 1997 (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 Engineer....

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.... to the extent of the value of the returned scrap. In our view, the assessable value of the motor vehicle parts would remain the same irrespective of whether the scrap arising in the process of manufacture 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 part....