CESTAT: Value of Scrap Generated After Manufacture Not Includable in Assessable Value - 13.06.2022

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the value of scrap arising during the process of manufacture and retained by the job worker is includable in the value of the goods cleared by the job worker to the principal manufacturer for the purpose of levying duty.

Tags : CESTAT Scrap Assessable Value

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