Appellant prevails as Tribunal clarifies principal manufacturer's duty under CENVAT Credit rules

The Tribunal ruled in favor of the appellant, holding that duty cannot be demanded from the principal manufacturer under CENVAT Credit rules when waste and scrap from a job worker is not returned, as the job worker is responsible for discharging duty on scrap.

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The appeal dealt with whether duty can be demanded from the principal manufacturer under CENVAT Credit rules when waste and scrap from job worker was not returned. The Tribunal ruled in favor of the appellant, following a precedent where job worker is responsible for discharging duty on scrap.

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