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    <title>Excise Duty Liability on Scrap generated at Job Worker Premises</title>
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    <description>Excise duty on scrap generated at a job worker&#039;s premises may be payable; the scrap can be returned to the principal, cleared by the principal on realization value, or cleared/sold directly by the job worker on payment of excise. Appellate tribunal authorities indicate that waste and scrap need not be returned and that failure to return or obtain permission does not necessarily attract penalty where rules do not require such return or permission.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=108855</link>
      <description>Excise duty on scrap generated at a job worker&#039;s premises may be payable; the scrap can be returned to the principal, cleared by the principal on realization value, or cleared/sold directly by the job worker on payment of excise. Appellate tribunal authorities indicate that waste and scrap need not be returned and that failure to return or obtain permission does not necessarily attract penalty where rules do not require such return or permission.</description>
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      <law>Central Excise</law>
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