https://www.taxtmi.com/caselaws?id=240038 The Tribunal allowed the appeal by M/s Voltamp Transformers Ltd, holding that under Rule 4(5)(a) of CENVAT Credit Rules, 2004, duty liability for waste and scrap generated during job work rests with the job worker, not the principal manufacturer. The decision was supported by judicial precedents emphasizing the job worker's duty liability. The judgment clarified the treatment of waste and scrap under the rules, establishing that compensation for such loss is not required. en-us Fri, 06 Sep 2013 00:00:00 +0530 Mon, 01 Sep 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240038 The Tribunal allowed the appeal by M/s Voltamp Transformers Ltd, holding that under Rule 4(5)(a) of CENVAT Credit Rules, 2004, duty liability for waste and scrap generated during job work rests with the job worker, not the principal manufacturer. The decision was supported by judicial precedents emphasizing the job worker's duty liability. The judgment clarified the treatment of waste and scrap under the rules, establishing that compensation for such loss is not required. Case-Laws Central Excise Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240038