https://www.taxtmi.com/caselaws?id=109129 Copper waste and scrap cleared under exemption or nil-duty gate passes may be treated as duty-paid for exemption purposes when the notification requires inputs on which excise duty has already been paid, so the objection that such scrap was non-duty-paid does not survive. In a genuine job-work arrangement, duty on copper bars and rods remains payable by the person who actually manufactures the excisable goods, unless the job worker is shown to be a mere dummy acting under the principal's supervision, direction, and control. On the stated facts, the demand could not be fastened on the appellant and would lie, if at all, against the job worker. en-us Tue, 21 Sep 1999 00:00:00 +0530 Fri, 06 Apr 2012 10:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109129 Copper waste and scrap cleared under exemption or nil-duty gate passes may be treated as duty-paid for exemption purposes when the notification requires inputs on which excise duty has already been paid, so the objection that such scrap was non-duty-paid does not survive. In a genuine job-work arrangement, duty on copper bars and rods remains payable by the person who actually manufactures the excisable goods, unless the job worker is shown to be a mere dummy acting under the principal's supervision, direction, and control. On the stated facts, the demand could not be fastened on the appellant and would lie, if at all, against the job worker. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109129