2019 (3) TMI 1784

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....inha, Advocate for the Appellant Shri H.C Saini, DR for the Respondent ORDER Anil Choudhary 1. Being aggrieved by the Order-in-Appeal No. 100 (SM) CE/JPR/2017 dated 17/07/2017, passed by the Ld. Commissioner (Appeals), against Order-in-Original No. 21/2006-DEM dated 31/07/2006 passed by the Assistant Commissioner Central Excise, division-2, Jaipur. In the impugned order Ld. Commissione....

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....ound we have heard Ms. Surbhi Sinha, Ld. Advocate for the appellant. It is her contention that the identical issue has come up for consideration before the coordinate Bench of this Tribunal at Delhi on the same set of facts and circumstances. In this case also the value of scrap arising during the conversion and retained by the job worker, was for consideration regarding their inclusion in the val....

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....ew regarding inclusion of scrap arising out of the manufacture of 'point and crossing'. 5. We have heard the matter and perused the case records as far as the contention of Ld. Advocate on behalf of the appellant is concerned we find that the issue at hand is squarely covered by the decision of Tribunal in M/s Lawkin Pvt Ltd. v/s Commissioner 2007 (218) ELT 142. We have also considered the deci....