https://www.taxtmi.com/caselaws?id=238385 Rule 4(5)(a) of the CENVAT Credit Rules, 2004 permits sending inputs for job work and return of processed goods, but it does not by itself fasten excise duty on the supplier of raw material for waste and scrap arising at the job-worker's premises. Excise duty under Section 3 of the Central Excise Act, 1944 attaches to manufacture of a marketable commodity, and on these facts the job-worker was treated as the manufacturer of the waste and scrap. The Tribunal also noted that earlier decisions had consistently taken the same view in favour of the assessee, and therefore granted waiver of pre-deposit with stay of recovery. en-us Mon, 05 Aug 2013 00:00:00 +0530 Mon, 08 Jun 2015 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238385 Rule 4(5)(a) of the CENVAT Credit Rules, 2004 permits sending inputs for job work and return of processed goods, but it does not by itself fasten excise duty on the supplier of raw material for waste and scrap arising at the job-worker's premises. Excise duty under Section 3 of the Central Excise Act, 1944 attaches to manufacture of a marketable commodity, and on these facts the job-worker was treated as the manufacturer of the waste and scrap. The Tribunal also noted that earlier decisions had consistently taken the same view in favour of the assessee, and therefore granted waiver of pre-deposit with stay of recovery. Case-Laws Central Excise Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238385