https://www.taxtmi.com/caselaws?id=209073 The appellant, engaged in manufacturing electrical transformers, cleared copper scrap without paying duty to their job worker for further processing, leading to a demand for Central Excise duty, interest, and penalty. The Additional Commissioner upheld the demand, but the Tribunal allowed the appeal based on precedents where waste and scrap generated during manufacturing were sent for processing without duty payment. The Tribunal considered the copper scrap as a byproduct, aligning with earlier judgments, and ruled in favor of the appellant, emphasizing the permissibility of sending such scrap for job work without duty payment. en-us Thu, 17 Mar 2011 00:00:00 +0530 Wed, 31 Jul 2013 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209073 The appellant, engaged in manufacturing electrical transformers, cleared copper scrap without paying duty to their job worker for further processing, leading to a demand for Central Excise duty, interest, and penalty. The Additional Commissioner upheld the demand, but the Tribunal allowed the appeal based on precedents where waste and scrap generated during manufacturing were sent for processing without duty payment. The Tribunal considered the copper scrap as a byproduct, aligning with earlier judgments, and ruled in favor of the appellant, emphasizing the permissibility of sending such scrap for job work without duty payment. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209073