https://www.taxtmi.com/caselaws?id=457347 Waste and scrap generated in a job worker's factory could not be subjected to central excise duty in the hands of the principal manufacturer under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. The Tribunal followed its earlier decisions in the same matter and held that any such liability existed under the erstwhile Central Excise Rule 57F(3), not under the later Cenvat Credit regime. In the absence of a specific provision fastening duty on the principal manufacturer for scrap arising at the job worker's premises, the demand was unsustainable and the impugned orders were set aside. en-us Wed, 26 Jun 2024 00:00:00 +0530 Tue, 17 Sep 2024 20:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457347 Waste and scrap generated in a job worker's factory could not be subjected to central excise duty in the hands of the principal manufacturer under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. The Tribunal followed its earlier decisions in the same matter and held that any such liability existed under the erstwhile Central Excise Rule 57F(3), not under the later Cenvat Credit regime. In the absence of a specific provision fastening duty on the principal manufacturer for scrap arising at the job worker's premises, the demand was unsustainable and the impugned orders were set aside. Case-Laws Central Excise Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457347