Value of Scrap generated after Manufacture not Includable in Assessable Value

Unimech Industries Private Limited Vs Commissioner of Central Excise (CESTAT Chennai) No Excise duty on Scrap generated at Job worker’s end, when duty is discharged by principal manufacturer The CESTAT, Chennai in the matter of M/s. Unimech Industries Private Limited v Commissioner of Central Excise [Excise Appeal No. 42787 of 2014 and 41588 of 2017 dated June 10, 2022] has held that the value of scrap arising during the process of manufacture by the job worker is not included in the value of the goods cleared by the job worker to the principal manufacturer for the purpose of levying excise ...