https://www.taxtmi.com/caselaws?id=114661 Waste or scrap generated during job work and cleared by the job worker is liable at the duty rate applicable to the job worker who effects the clearance, not at the rate applicable to the principal manufacturer; the differential demand on that count was set aside. The value of impregnated filter paper arising from job work was held includible in the aggregate clearances for SSI exemption, and that view was upheld. However, because the earlier computation had not examined the invoices and the extent of concessional duty already paid, the duty liability on that issue was remanded for fresh recomputation. en-us Thu, 04 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 17:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114661 Waste or scrap generated during job work and cleared by the job worker is liable at the duty rate applicable to the job worker who effects the clearance, not at the rate applicable to the principal manufacturer; the differential demand on that count was set aside. The value of impregnated filter paper arising from job work was held includible in the aggregate clearances for SSI exemption, and that view was upheld. However, because the earlier computation had not examined the invoices and the extent of concessional duty already paid, the duty liability on that issue was remanded for fresh recomputation. Case-Laws Central Excise Thu, 04 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114661