2018 (9) TMI 733

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. Shri Anand, Advocate for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is filed by the Revenue against Order-in- Appeal No. 35/2009 (T) CE dated 06.11.2009. 2. Heard both sides and perused the records. 3. The issue in short which falls for consideration is whether the respondent is required to include the value of scrap for discharge of Central Excise duty on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal vide Final Order No. 213 & 214/2000 as reported at [2010 (249) ELT 232 (Tri. - Bang.)] wherein, the appeal filed by the assessee (respondent in this case) was allowed holding that the value of scrap cleared need not be included for discharging the duty liability on the job worked item. Revenue was aggrieved by such on order of the Tribunal and relied on the decision of Apex Court in Civil Appe....