Job Work Valuation Case: No Additional Charges for Waste and Scrap Value in Assessable Value.

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....Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have thus formed part of the assessable value for such clearances. It is not the case that job work charges have been suppressed to the extent of the value of waste and scrap in the present case as goods have been cleared on actual value fixed by TISCO. - No demand can sustain - AT....