https://www.taxtmi.com/caselaws?id=442788 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 was applied to hold that waste and scrap generated at a job worker's premises need not be returned to the principal manufacturer. The scrap, if otherwise assessable, remained taxable in the hands of the job worker, and central excise duty could not be fastened on the principal manufacturer merely because the scrap was not brought back to its factory. In the absence of any contrary legal basis, the demand on the principal manufacturer was held unsustainable and was set aside. en-us Tue, 05 Sep 2023 00:00:00 +0530 Sat, 09 Sep 2023 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442788 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 was applied to hold that waste and scrap generated at a job worker's premises need not be returned to the principal manufacturer. The scrap, if otherwise assessable, remained taxable in the hands of the job worker, and central excise duty could not be fastened on the principal manufacturer merely because the scrap was not brought back to its factory. In the absence of any contrary legal basis, the demand on the principal manufacturer was held unsustainable and was set aside. Case-Laws Central Excise Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442788