https://www.taxtmi.com/caselaws?id=271849 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants, manufacturers of motor vehicle parts, in a case concerning duty liability on scrap generated at a job worker's premises under the CENVAT Credit Rules, 2004. The Tribunal held that the High Court decision established no duty liability for the principal manufacturer in such cases. As the appellants paid duty on the scrap cleared by the job worker, which was not their liability, the amounts paid were refundable. The decision emphasized adherence to legal precedents in determining duty obligations and refund claims under the CENVAT Credit Rules. en-us Thu, 07 Jan 2016 00:00:00 +0530 Sat, 01 Oct 2016 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271849 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants, manufacturers of motor vehicle parts, in a case concerning duty liability on scrap generated at a job worker's premises under the CENVAT Credit Rules, 2004. The Tribunal held that the High Court decision established no duty liability for the principal manufacturer in such cases. As the appellants paid duty on the scrap cleared by the job worker, which was not their liability, the amounts paid were refundable. The decision emphasized adherence to legal precedents in determining duty obligations and refund claims under the CENVAT Credit Rules. Case-Laws Central Excise Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271849