Shilpa Steel & Power Ltd vs Commissioner Of Central Excise-Nagpur on 4 December, 2023
6. We have gone through the case record and took note of the
submissions. We must bring it on record that plethora of decision
being passed after the judgment of R.R. Rolling Mills Ltd. in which
consistent findings was that value of scrap need not be included in
the assessable value and Appellant had rightly placed the following
judgments namely SRF Limited Vs. CCE reported in 2007 (220) ELT
201 (T) Affirmed by Supreme Court at 2016 (331) ELT A138 (SC),
Ghatge Patil Industries Vs. CCE reported in 2015 (320) ELT 646 (T),
Automotive Stampings and Assemblies Vs. CCE reported in 2019 (5)
TMI 1169-CESTAT MUMBAI, Ad-manum Packaging Vs. CCE reported
in 2016 (341) ELT 348 (T), CCE Vs. Reelamation Welding Limited
reported in 2014 (308) ELT 542 (T), CCE Vs. Raja Magnetic Limited
reported in 2017-TIOL-1420-CESTAT-BANG, Standard Drums and
Barrels Vs. CCE vide Final Order Nos.