https://www.taxtmi.com/caselaws?id=309529 Rule 4(5)(a) of the Cenvat Credit Rules, 2004 did not create a separate excise duty liability on scrap generated at a job worker's premises merely because the scrap was not returned to the principal manufacturer. Consistent precedent had already held that waste and scrap arising during processing at the job worker's end need not be brought back, and duty cannot be fastened on the principal manufacturer on that basis alone. The contrary view in the impugned order was therefore unsustainable, and the demand, interest and penalty could not be maintained. en-us Thu, 02 Mar 2023 00:00:00 +0530 Thu, 07 Sep 2023 20:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309529 Rule 4(5)(a) of the Cenvat Credit Rules, 2004 did not create a separate excise duty liability on scrap generated at a job worker's premises merely because the scrap was not returned to the principal manufacturer. Consistent precedent had already held that waste and scrap arising during processing at the job worker's end need not be brought back, and duty cannot be fastened on the principal manufacturer on that basis alone. The contrary view in the impugned order was therefore unsustainable, and the demand, interest and penalty could not be maintained. Case-Laws Central Excise Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309529