https://www.taxtmi.com/caselaws?id=357146 The appellant was found not liable to pay Central Excise duty on scrap generated at the job worker's premises, for which credit notes were issued by the job worker. The Tribunal determined that the duty on waste and scrap during the manufacture of finished goods should be demanded from the manufacturer of the final products, in this case, the job worker. Previous Tribunal decisions supported this interpretation, leading to the impugned order being set aside, and the appeal was allowed with consequential reliefs. The judgment clarified that duty liability for waste and scrap generated at the job worker's premises rests with the manufacturer of the final products, not the appellant providing raw materials for job work. en-us Tue, 20 Feb 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357146 The appellant was found not liable to pay Central Excise duty on scrap generated at the job worker's premises, for which credit notes were issued by the job worker. The Tribunal determined that the duty on waste and scrap during the manufacture of finished goods should be demanded from the manufacturer of the final products, in this case, the job worker. Previous Tribunal decisions supported this interpretation, leading to the impugned order being set aside, and the appeal was allowed with consequential reliefs. The judgment clarified that duty liability for waste and scrap generated at the job worker's premises rests with the manufacturer of the final products, not the appellant providing raw materials for job work. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357146