https://www.taxtmi.com/caselaws?id=439620 The Tribunal ruled in favor of the appellant, a manufacturer under the Cenvat Credit Scheme, in a case involving short receipt of processed inputs from job workers and the applicability of wastage/scrap on credit reversal. The Tribunal held that duty liability cannot be imposed on the principal manufacturer for scrap generated at job workers' end, as the generated wastage/scrap was within norms. It was also concluded that Cenvat credit is admissible for waste, refuse, or by-products. As a result, the duty demand was deemed unsustainable, and the appeal was allowed with the original order set aside. en-us Wed, 28 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 08:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439620 The Tribunal ruled in favor of the appellant, a manufacturer under the Cenvat Credit Scheme, in a case involving short receipt of processed inputs from job workers and the applicability of wastage/scrap on credit reversal. The Tribunal held that duty liability cannot be imposed on the principal manufacturer for scrap generated at job workers' end, as the generated wastage/scrap was within norms. It was also concluded that Cenvat credit is admissible for waste, refuse, or by-products. As a result, the duty demand was deemed unsustainable, and the appeal was allowed with the original order set aside. Case-Laws Central Excise Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439620