https://www.taxtmi.com/caselaws?id=288505 Duty on waste and scrap generated at a job worker's premises could not be fastened on the principal manufacturer in the absence of a specific provision under the CENVAT Credit Rules, 2004. The Tribunal followed its earlier orders in the same assessee's case and held that non-return of the scrap did not create liability on the principal manufacturer. As the duty demand was unsustainable, the consequential levy of interest and penalty also failed. The impugned order was set aside and the appeal was allowed with consequential relief. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 11 Jun 2020 20:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288505 Duty on waste and scrap generated at a job worker's premises could not be fastened on the principal manufacturer in the absence of a specific provision under the CENVAT Credit Rules, 2004. The Tribunal followed its earlier orders in the same assessee's case and held that non-return of the scrap did not create liability on the principal manufacturer. As the duty demand was unsustainable, the consequential levy of interest and penalty also failed. The impugned order was set aside and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288505