Scrap Generated out of Landed Cost of Raw material, No Value Added Once again: CESTAT [Read Order]

Scrap Generated - Landed Cost - Raw material-CESTAT-TAXSCAN

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that no value is added again when the scrap is generated out of the landed cost of raw material as it would lead to double taxation. Hariyana Metals Ltd, the appellant challenged the order of Commissioner of Central Excise (Appeals), Nagpur…

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