https://www.taxtmi.com/caselaws?id=111696 Waste and scrap of copper generated from the assessee's own manufacture was treated as eligible for clearance at the concessional rate under Notification No. 1/93. Waste and scrap arising from Modvat inputs received for job work under Notification No. 214/86 and Rule 57F(3) was treated as attributable to the supplier of the inputs, not the job worker, so the duty demand on the job worker was held misdirected. The document states that the demand on the entire quantity of waste and scrap could not be sustained. en-us Thu, 22 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111696 Waste and scrap of copper generated from the assessee's own manufacture was treated as eligible for clearance at the concessional rate under Notification No. 1/93. Waste and scrap arising from Modvat inputs received for job work under Notification No. 214/86 and Rule 57F(3) was treated as attributable to the supplier of the inputs, not the job worker, so the duty demand on the job worker was held misdirected. The document states that the demand on the entire quantity of waste and scrap could not be sustained. Case-Laws Central Excise Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111696