Appellate Tribunal rules in favor of appellant, setting aside demand & penalty on scrap generated at job workers' premises.

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, setting aside the demand and penalty imposed on scrap generated at job workers' premises. The job worker was deemed the manufacturer of the scrap, leading to the allowance of the appeal.

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The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant regarding scrap generated at job workers' premises. The demand and penalty imposed were set aside as the job worker was considered the manufacturer of the scrap. The appeal was allowed. [Citation: 2004 (7) TMI 154 - CESTAT, MUMBAI]

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