https://www.taxtmi.com/caselaws?id=457321 Rule 4(5)(a) of the CENVAT Credit Rules, 2004 was treated as a facilitative provision for movement of inputs to a job worker, not a charging provision creating duty liability on the principal manufacturer for waste and scrap generated at the job worker's premises. The Tribunal noted that the issue had already been settled in the appellant's earlier cases and followed that position. On that basis, the principal manufacturer was not liable to pay duty on such waste and scrap, and the impugned order was set aside with consequential relief. en-us Fri, 31 Mar 2023 00:00:00 +0530 Mon, 16 Sep 2024 14:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457321 Rule 4(5)(a) of the CENVAT Credit Rules, 2004 was treated as a facilitative provision for movement of inputs to a job worker, not a charging provision creating duty liability on the principal manufacturer for waste and scrap generated at the job worker's premises. The Tribunal noted that the issue had already been settled in the appellant's earlier cases and followed that position. On that basis, the principal manufacturer was not liable to pay duty on such waste and scrap, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457321