https://www.taxtmi.com/caselaws?id=3721 A principal manufacturer supplying inputs to a job worker was considered in relation to central excise duty on scrap generated at the job worker's end and not returned within the prescribed time under the relevant notification and rules. The Court noted that duty had already been paid on the scrap for the relevant period and that, after 31 March 2000, the amended CENVAT credit provisions removed liability for the principal manufacturer. On that factual and legal basis, it held that no substantial question of law arose and that the assessee was not liable to pay central excise duty on the scrap in the circumstances considered. en-us Wed, 28 Jun 2006 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3721 A principal manufacturer supplying inputs to a job worker was considered in relation to central excise duty on scrap generated at the job worker's end and not returned within the prescribed time under the relevant notification and rules. The Court noted that duty had already been paid on the scrap for the relevant period and that, after 31 March 2000, the amended CENVAT credit provisions removed liability for the principal manufacturer. On that factual and legal basis, it held that no substantial question of law arose and that the assessee was not liable to pay central excise duty on the scrap in the circumstances considered. Case-Laws Central Excise Wed, 28 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3721