2021 (8) TMI 1064

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evi C.S., Member (Judicial) and Shri P. Venkata Subba Rao, Member (Technical) Shri N. Viswanathan, Advocate for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in the manufacture of tractor parts falling under CETH 8708 9900 on job work basis on the materials received from M/s. Tractors and Farm Equipments Ltd. (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es, 2000 and the provisions of Rule 4, 6 and 8 of the Central Excise Rules, 2002. Show Cause Notice for different periods from 01/2010 to 03/2015 was issued. After due process of law the original authority confirmed the demands along with interest and imposed penalties. On appeal, the Commissioner (Appeals) upheld the same. Hence these appeals. 2. The ld. Counsel Shri N. Viswanathan appeared for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Order in Original No./Date Amount (Rs.) 1. E/42395/2013 01/10 to 11/10 05/13 dt. 31.1.13 3,68,497 2. E/42396/2013 11/10 to 06/11 06/13 dt. 31.1.13 2,95,239 3. E/42397/2013 07/11 to 03/12 07/13 dt. 31.1.13 4,14,284 4. E/40823/2016 04/13 to 09/13 04/15 dt. 27.2.15 4,01,265 5. E/42297/2016 07/14 to 03/15 29/15 dt. 22.12.15 1,88,835 6. The demand pertaining for the ea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Tribunal in the case of P.R. Rolling Mills Pvt. Ltd. Vs CCE Tirupathi - 2010 (249) ELT 232 (Tri.-Bang.) where it has been held that scrap arising during conversion of blooms/billets into bars / section cleared on duty payment, value of scrap is not includible in the assessable value of the bars / section cleared by the job worker. He further points out that the appeal against this decision was ....