https://www.taxtmi.com/caselaws?id=259258 The Tribunal held that the principal manufacturer is not liable to pay duty on waste and scrap generated at the job workers' end, even if job charges include the value of waste and scrap. The duty on scrap generated and sold by job workers cannot be imposed on the principal manufacturer, as the job worker is considered the manufacturer of waste and scrap under the Central Excise Rules. Therefore, the appellant was not required to pay duty on waste and scrap generated at the job workers' end, and the appeal was allowed with consequential relief. en-us Thu, 05 Mar 2015 00:00:00 +0530 Tue, 05 May 2015 07:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259258 The Tribunal held that the principal manufacturer is not liable to pay duty on waste and scrap generated at the job workers' end, even if job charges include the value of waste and scrap. The duty on scrap generated and sold by job workers cannot be imposed on the principal manufacturer, as the job worker is considered the manufacturer of waste and scrap under the Central Excise Rules. Therefore, the appellant was not required to pay duty on waste and scrap generated at the job workers' end, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259258