https://www.taxtmi.com/caselaws?id=35279 Waste and scrap generated during manufacture may be cleared to a job worker under Rule 4(5)(a) of the Cenvat Credit Rules, 2004, and brought back for reconversion into ingots when the scrap is only a necessary by-product, is accounted for, and is used again in manufacture of excisable final products. The fact that waste and scrap may be dutiable if sold does not change its character where there is no diversion for sale or independent use. On that reasoning, the duty demand could not be sustained, and the confirmation of duty, penalty, and interest was set aside. en-us Mon, 16 Mar 2009 00:00:00 +0530 Wed, 10 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35279 Waste and scrap generated during manufacture may be cleared to a job worker under Rule 4(5)(a) of the Cenvat Credit Rules, 2004, and brought back for reconversion into ingots when the scrap is only a necessary by-product, is accounted for, and is used again in manufacture of excisable final products. The fact that waste and scrap may be dutiable if sold does not change its character where there is no diversion for sale or independent use. On that reasoning, the duty demand could not be sustained, and the confirmation of duty, penalty, and interest was set aside. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35279