2013 (11) TMI 1128

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....(AR) ORDER Per P.K. Das; A common issue is involved in all these three applications and hence they are taken up together for disposal. 2. For the sake of convenience, the facts of the case in Appeal No. E/469/2010 is taken up for discussion. The applicants are engaged in the manufacture of TNEB lining materials. During the course of manufacture of the finished goods waste and scrap gen....

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....2002. The second contention is that they are not eligible for the benefit of Notification No. 214/86-CE dated 25.3.1986 as the job worker paid the duty. The third contention is that the clearance value of waste and scrap should be included in the clearance value of the final product as envisaged in para 3A of the Notification No. 8/2003-CE dated 1.3.2003. Prima facie, we find that the job worker h....