https://www.taxtmi.com/caselaws?id=239951 Clearance of waste and scrap sent to a job worker did not, on a prima facie view, require invocation of Rule 16A of the Central Excise Rules, 2002, and the benefit of Notification No. 214/86-CE was not denied merely because duty had been paid by the job worker on the returned manufactured goods. The department also failed to show that the value of the job-work material had to be included in the total clearance value of finished goods for para 3A of Notification No. 8/2003-CE. On that basis, complete waiver of pre-deposit of duty, interest and penalty was granted and recovery was stayed pending the appeals. en-us Tue, 14 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239951 Clearance of waste and scrap sent to a job worker did not, on a prima facie view, require invocation of Rule 16A of the Central Excise Rules, 2002, and the benefit of Notification No. 214/86-CE was not denied merely because duty had been paid by the job worker on the returned manufactured goods. The department also failed to show that the value of the job-work material had to be included in the total clearance value of finished goods for para 3A of Notification No. 8/2003-CE. On that basis, complete waiver of pre-deposit of duty, interest and penalty was granted and recovery was stayed pending the appeals. Case-Laws Central Excise Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239951