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of <h1>High Court rules no liability for principal manufacturer on Central Excise Duty post March 31, 2000</h1> <h3>COMMISSIONER OF C. EX. Versus ROCKET ENGINEERING CORPORATION LTD.</h3> COMMISSIONER OF C. EX. Versus ROCKET ENGINEERING CORPORATION LTD. - 2008 (223) E.L.T. 347 (Bom.) The High Court Bombay dismissed the appeal regarding Central Excise Duty on scrap generated at a job worker's end, stating that there is no liability on the principal manufacturer after March 31, 2000 due to an amended rule. The appeal was dismissed with no costs.
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