https://www.taxtmi.com/caselaws?id=264101 Under Notification No. 214/86, a principal manufacturer is not liable to pay duty on waste and scrap generated at the job worker's premises during processing. The Tribunal treated the issue as no longer res integra because an identical dispute had already been decided for the assessee and that view had been affirmed by the High Court. On that settled position, it held that duty liability could not be fastened on the principal manufacturer for waste and scrap arising at the job worker's end. en-us Wed, 15 Jul 2015 00:00:00 +0530 Tue, 04 Apr 2017 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264101 Under Notification No. 214/86, a principal manufacturer is not liable to pay duty on waste and scrap generated at the job worker's premises during processing. The Tribunal treated the issue as no longer res integra because an identical dispute had already been decided for the assessee and that view had been affirmed by the High Court. On that settled position, it held that duty liability could not be fastened on the principal manufacturer for waste and scrap arising at the job worker's end. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264101