2016 (9) TMI 630

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....n, Advocate for the appellant Rep. by Ms. Neha Garg, DR for the respondent. ORDER This appeal is directed against the order-in-appeal No.IND-I/147/2008 dated 27.08.2008. 2.  Heard both the sides and perused the records. 3.  The issue involved in this case is regarding the demand of central excise duty on the value of scrap retained by the appellant, who is a job worker. Th....

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.... more than one reasons. 6.  Firstly, the  Revenue authorities want to include the value of scrap in the value of the goods job worked i.e. HDPE bags and demand duty. It is undisputed that the appellant has discharged the duty liability on the scrap and again, demanded duty by including the value in job work charges, which  will amount to double taxation. 7.  Secondly, an ....

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....scrap separately has been cleared on payment of duty, hence, there was no need for including the value of the scrap in the assessable value again. It was stated that this would amount to addition of the value of the scrap twice. A decision of this Bench in the case of Consolidated Engg. (supra) has also been relied on. " 8.  After considering the decision of the Tribunal in the case of Law....