https://www.taxtmi.com/caselaws?id=211261 Duty was not payable on scrap generated at the job worker's end during machining of inputs, because the issue had already been settled in the assessee's own case by the High Court. The High Court had held that, after 31.03.2000 and in light of the amended Rule 57AC, the principal manufacturer had no duty liability on such scrap. The Tribunal treated the question as no longer open for reconsideration and applied that settled position, resulting in no duty demand on the scrap. en-us Thu, 25 Aug 2011 00:00:00 +0530 Mon, 12 Mar 2012 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211261 Duty was not payable on scrap generated at the job worker's end during machining of inputs, because the issue had already been settled in the assessee's own case by the High Court. The High Court had held that, after 31.03.2000 and in light of the amended Rule 57AC, the principal manufacturer had no duty liability on such scrap. The Tribunal treated the question as no longer open for reconsideration and applied that settled position, resulting in no duty demand on the scrap. Case-Laws Central Excise Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211261