2005 (3) TMI 17

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....Tribunal ( in short "CEGAT"), West Regional Bench at Mumbai dated 11th November,2003. 2. In this case the question is whether the value of scrap/waste retained a job worker is to be included in the value of the component manufactured by him. We have today in the case of M/s. General Engineering Works, Bharatpur v. Commissioner of Central Excise, Jaipur [C.A. Nos. 3852-3855 of 1999] delivered a Ju....

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.... part of CR FH Coil. The balance material to be retained and disposed off by Lloyds and the value of which has been adjusted in the Conversion Charges (the value of 1.5% approximately unrolled/semi rolled material going along with CR FH Coil has also been considered in arriving at the revised Conversion Charges besides the scrap retained and disposed off by Lloyds)." The contract also contains th....