https://www.taxtmi.com/caselaws?id=414816 The appellate tribunal allowed the appeal filed by M/s. Voltamp Transformers Ltd, setting aside the demand for Central Excise duty, interest, and penalty. The tribunal ruled that duty liability on waste and scrap generated during job work processes should fall on the job worker, not the raw material supplier, unless specifically mandated by the rules. Citing legal precedents, the tribunal emphasized consistent legal interpretation in such cases, ultimately concluding that the impugned order was unsustainable. en-us Tue, 16 Nov 2021 00:00:00 +0530 Thu, 18 Nov 2021 06:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414816 The appellate tribunal allowed the appeal filed by M/s. Voltamp Transformers Ltd, setting aside the demand for Central Excise duty, interest, and penalty. The tribunal ruled that duty liability on waste and scrap generated during job work processes should fall on the job worker, not the raw material supplier, unless specifically mandated by the rules. Citing legal precedents, the tribunal emphasized consistent legal interpretation in such cases, ultimately concluding that the impugned order was unsustainable. Case-Laws Central Excise Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414816