https://www.taxtmi.com/caselaws?id=115536 Waste and scrap generated in a factory could be cleared to a job worker for conversion into ingots and returned without payment of duty under Notification No. 214/68-C.E., where the Larger Bench had already recognised that such removal for job work did not attract duty at the stage of clearance. The text also states that lower authorities were bound by the Larger Bench ruling and had to follow the majority view rather than the minority view. On that basis, clearance without duty was treated as permissible and the appellant succeeded on the issue. en-us Fri, 03 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 17:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115536 Waste and scrap generated in a factory could be cleared to a job worker for conversion into ingots and returned without payment of duty under Notification No. 214/68-C.E., where the Larger Bench had already recognised that such removal for job work did not attract duty at the stage of clearance. The text also states that lower authorities were bound by the Larger Bench ruling and had to follow the majority view rather than the minority view. On that basis, clearance without duty was treated as permissible and the appellant succeeded on the issue. Case-Laws Central Excise Fri, 03 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115536