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Issues: Whether the principal manufacturer was liable to pay duty on waste and scrap generated at the premises of the job worker when the goods were sent for processing under Notification No. 214/86.
Analysis: The Tribunal noted that an identical issue had already been decided in favour of the assessee and that the earlier decision had been affirmed by the High Court. In view of the settled position, the dispute was treated as no longer res integra. The Tribunal held that the principal manufacturer could not be fastened with duty liability on waste and scrap generated at the job worker's end in such a situation.
Conclusion: The assessee was not required to pay duty on waste and scrap generated at the end of the job worker under Notification No. 214/86.
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