https://www.taxtmi.com/caselaws?id=356792 The Tribunal ruled in favor of the appellant, a manufacturer of C.I castings, in a dispute over Central Excise duty liability on scrap generated at a job worker's premises. The Tribunal held that the duty on scrap generated at the job worker's end was the responsibility of the job worker, not the appellant. Compliance with Rule 4 (5) (a) did not require the appellant to return or pay duty on such scrap. The decision clarified the legal obligations under the rule and established that the principal manufacturer is not liable for duty on scrap not returned by the job worker. en-us Tue, 23 Jan 2018 00:00:00 +0530 Tue, 13 Mar 2018 07:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356792 The Tribunal ruled in favor of the appellant, a manufacturer of C.I castings, in a dispute over Central Excise duty liability on scrap generated at a job worker's premises. The Tribunal held that the duty on scrap generated at the job worker's end was the responsibility of the job worker, not the appellant. Compliance with Rule 4 (5) (a) did not require the appellant to return or pay duty on such scrap. The decision clarified the legal obligations under the rule and established that the principal manufacturer is not liable for duty on scrap not returned by the job worker. Case-Laws Central Excise Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356792