https://www.taxtmi.com/caselaws?id=267002 The Tribunal ruled in favor of the appellant, allowing them to avail credit on H.R. Sheets less than 4 mm thickness by welding them to meet customer requirements when thicker sheets were unavailable. The appellant was justified in using these sheets, supported by a certificate from a chartered engineer, despite departmental allegations. Additionally, the appellant was not liable to pay duty on scrap generated at the job worker's premises, as per established legal principles and precedents, leading to the appeal being allowed with consequential relief granted. en-us Fri, 09 Oct 2015 00:00:00 +0530 Wed, 28 Oct 2015 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267002 The Tribunal ruled in favor of the appellant, allowing them to avail credit on H.R. Sheets less than 4 mm thickness by welding them to meet customer requirements when thicker sheets were unavailable. The appellant was justified in using these sheets, supported by a certificate from a chartered engineer, despite departmental allegations. Additionally, the appellant was not liable to pay duty on scrap generated at the job worker's premises, as per established legal principles and precedents, leading to the appeal being allowed with consequential relief granted. Case-Laws Central Excise Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267002