https://www.taxtmi.com/caselaws?id=3638 Duty on waste and scrap generated at a job worker's end during processing of inputs sent for job work cannot be fastened on the principal manufacturer or supplier of inputs under Rule 57AC / Rule 4(5)(a) of the Cenvat Credit Rules, 2002. The dispute turned on whether liability could shift to the supplier merely because the job worker allegedly did not discharge duty on the scrap. Applying binding precedent for the post-31.03.2000 period, the tribunal held that such duty liability remains with the person in whom it arises and cannot be transferred to the input supplier. The demand was accordingly not sustainable. en-us Fri, 30 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3638 Duty on waste and scrap generated at a job worker's end during processing of inputs sent for job work cannot be fastened on the principal manufacturer or supplier of inputs under Rule 57AC / Rule 4(5)(a) of the Cenvat Credit Rules, 2002. The dispute turned on whether liability could shift to the supplier merely because the job worker allegedly did not discharge duty on the scrap. Applying binding precedent for the post-31.03.2000 period, the tribunal held that such duty liability remains with the person in whom it arises and cannot be transferred to the input supplier. The demand was accordingly not sustainable. Case-Laws Central Excise Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3638