https://www.taxtmi.com/caselaws?id=437791 The Tribunal held that duty on process loss during job work, being an invisible loss, cannot be charged to the appellant. Precedents established that duty liability for waste and scrap generated during job work falls on the job worker, not the principal manufacturer. As there was no unreasonable loss claimed by the Revenue and no requirement to compensate for waste and scrap by reversing credit, the impugned order was set aside, and the appeal was allowed. en-us Mon, 01 May 2023 00:00:00 +0530 Tue, 16 May 2023 08:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437791 The Tribunal held that duty on process loss during job work, being an invisible loss, cannot be charged to the appellant. Precedents established that duty liability for waste and scrap generated during job work falls on the job worker, not the principal manufacturer. As there was no unreasonable loss claimed by the Revenue and no requirement to compensate for waste and scrap by reversing credit, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437791