https://www.taxtmi.com/caselaws?id=311065 The Tribunal ruled that when a job-worker and manufacturer adhere to Rule 4(5)(a) of the Cenvat Credit Rules, 2004, the value of scrap need not be included in the assessable value of processed goods, and no duty is imposed on intermediate products. However, if the job-worker fails to follow the prescribed procedure, they must discharge the duty liability for the processed goods. The Tribunal allowed the appeal, setting aside the impugned order, and found that the demand to include scrap value in job work charges was unsustainable, aligning with previous decisions in similar cases. en-us Mon, 03 Apr 2023 00:00:00 +0530 Tue, 05 Dec 2023 21:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311065 The Tribunal ruled that when a job-worker and manufacturer adhere to Rule 4(5)(a) of the Cenvat Credit Rules, 2004, the value of scrap need not be included in the assessable value of processed goods, and no duty is imposed on intermediate products. However, if the job-worker fails to follow the prescribed procedure, they must discharge the duty liability for the processed goods. The Tribunal allowed the appeal, setting aside the impugned order, and found that the demand to include scrap value in job work charges was unsustainable, aligning with previous decisions in similar cases. Case-Laws Central Excise Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311065