https://www.taxtmi.com/caselaws?id=1713 Scrap generated during machining by job workers need not be returned to the principal manufacturer where Rule 57F(5)(ii) of the Central Excise Rules, 1944 applies and the duty payable on such waste is discharged. The text explains that if the job workers clear the scrap under a small-scale exemption, no excise duty is payable on that waste, so the effective duty on the scrap is nil. On that basis, the scrap may be treated as having suffered the applicable duty of excise, and the contrary view is not sustainable. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1713 Scrap generated during machining by job workers need not be returned to the principal manufacturer where Rule 57F(5)(ii) of the Central Excise Rules, 1944 applies and the duty payable on such waste is discharged. The text explains that if the job workers clear the scrap under a small-scale exemption, no excise duty is payable on that waste, so the effective duty on the scrap is nil. On that basis, the scrap may be treated as having suffered the applicable duty of excise, and the contrary view is not sustainable. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1713