https://www.taxtmi.com/caselaws?id=209951 Plastic containers and residual lead arising at a job worker's premises from rejected batteries were treated as remanent waste and scrap, not excisable goods, and duty was therefore not leviable where the scrap was not returned to the principal manufacturer. Lead scrap cleared by the manufacturer to a job worker for conversion into lead ingots also did not attract duty, as the job-work removal was supported by the applicable rule and the larger Bench precedent on such processing arrangements. The Revenue's challenge to deletion of duty, interest and penalties failed, and the appellate order was upheld. en-us Fri, 15 Jul 2011 00:00:00 +0530 Sat, 06 Jul 2013 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209951 Plastic containers and residual lead arising at a job worker's premises from rejected batteries were treated as remanent waste and scrap, not excisable goods, and duty was therefore not leviable where the scrap was not returned to the principal manufacturer. Lead scrap cleared by the manufacturer to a job worker for conversion into lead ingots also did not attract duty, as the job-work removal was supported by the applicable rule and the larger Bench precedent on such processing arrangements. The Revenue's challenge to deletion of duty, interest and penalties failed, and the appellate order was upheld. Case-Laws Central Excise Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209951