Debate on Including Scrap Value in Job Work Charges for Central Excise: Avoiding Double Taxation Dilemma.

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....Valuation - scrap - job-work - scrap retained by appellant, who is a job-worker, to be included in assessable value or not? - 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 - AT....