https://www.taxtmi.com/caselaws?id=200057 The duty liability on scrap generated in a job worker's premises and retained by the job worker was the central issue in this case. The Adjudicating Authority initially upheld the duty demand, penalties, and interest, which was later overturned by the Commissioner (Appeals). The Revenue's appeal was based on previous Tribunal decisions, arguing for duty liability on the scrap. However, the court found that since the scrap was not returned to the respondent's factory, the duty liability could not be imposed on them. Citing relevant case law, the court ruled in favor of the respondent, rejecting the Revenue's appeal. en-us Fri, 19 Feb 2010 00:00:00 +0530 Mon, 19 Mar 2018 10:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200057 The duty liability on scrap generated in a job worker's premises and retained by the job worker was the central issue in this case. The Adjudicating Authority initially upheld the duty demand, penalties, and interest, which was later overturned by the Commissioner (Appeals). The Revenue's appeal was based on previous Tribunal decisions, arguing for duty liability on the scrap. However, the court found that since the scrap was not returned to the respondent's factory, the duty liability could not be imposed on them. Citing relevant case law, the court ruled in favor of the respondent, rejecting the Revenue's appeal. Case-Laws Central Excise Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200057