Duty demand on scrap from job work cannot stand where the issue is covered by binding precedent in the assessee's own case.

Duty demand on scrap generated at job workers' premises during processing of raw materials for a principal manufacturer could not be sustained because the dispute was covered by earlier decisions in the assessee's own case for prior periods. The Tribunal followed that binding line of authority and set aside the demand, with consequential relief. Duty, interest and penalty were annulled on the same facts.

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Issues: Whether duty demand on scrap generated at the job workers' premises during processing of raw materials for the principal manufacturer could be sustained.

Analysis: The dispute was treated as covered by earlier decisions in the assessee's own case for prior periods. Following that line of authority, the Tribunal held that the demand on scrap could not be sustained.

Conclusion: The demand was set aside and the appeals were allowed with consequential relief, if any, in favour of the assessee.

Final Conclusion: The assessee succeeded on the merits, and the duty demand, interest, and penalty were annulled.

Ratio Decidendi: Where the issue is already covered by binding or followed precedent in the assessee's own case, a demand raised on scrap generated during job work cannot be sustained on the same facts.

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