https://www.taxtmi.com/caselaws?id=123584 Waste and scrap arising at the principal manufacturer's end during a job-work cycle under Notification No. 214/86-C.E. were not to be treated as a final product for duty before clearance. The movement between principal manufacturer and job worker remained part of the same notified job-work arrangement, so the scrap and waste retained that character and could not be isolated as independently dutiable goods. Treating such movement as a final product would create a circular duty-credit mechanism without changing its legal nature under the notification. The departmental demand was therefore unsustainable. en-us Sun, 04 Jun 2006 00:00:00 +0530 Tue, 18 Sep 2012 10:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123584 Waste and scrap arising at the principal manufacturer's end during a job-work cycle under Notification No. 214/86-C.E. were not to be treated as a final product for duty before clearance. The movement between principal manufacturer and job worker remained part of the same notified job-work arrangement, so the scrap and waste retained that character and could not be isolated as independently dutiable goods. Treating such movement as a final product would create a circular duty-credit mechanism without changing its legal nature under the notification. The departmental demand was therefore unsustainable. Case-Laws Central Excise Sun, 04 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123584