https://www.taxtmi.com/caselaws?id=174556 Waste and scrap generated at a job worker's premises after 1-4-2000 were held not dutiable in the hands of the principal manufacturer, because the relevant rule regime had ceased to operate from that date. The Tribunal followed earlier decisions on the post-1-4-2000 position and distinguished the Revenue's contrary reliance on an earlier period before that cutoff. The operative principle is that duty liability for job-work scrap cannot be fastened on the principal manufacturer once the applicable regime no longer applies. en-us Mon, 25 Feb 2013 00:00:00 +0530 Wed, 22 Mar 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174556 Waste and scrap generated at a job worker's premises after 1-4-2000 were held not dutiable in the hands of the principal manufacturer, because the relevant rule regime had ceased to operate from that date. The Tribunal followed earlier decisions on the post-1-4-2000 position and distinguished the Revenue's contrary reliance on an earlier period before that cutoff. The operative principle is that duty liability for job-work scrap cannot be fastened on the principal manufacturer once the applicable regime no longer applies. Case-Laws Central Excise Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174556