https://www.taxtmi.com/caselaws?id=457345 Where raw materials are sent to a job worker under Notification No. 214/86-CE, duty cannot be fastened on the principal manufacturer for waste and scrap generated at the job worker's factory and cleared by the job worker without payment of duty. The dispute was treated as covered by the manufacturer's earlier case for an identical period, and on that basis the demand was held unsustainable. The impugned order was set aside, reaffirming that the principal manufacturer was not liable for duty on such waste and scrap in these facts. en-us Fri, 18 Aug 2017 00:00:00 +0530 Tue, 17 Sep 2024 20:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457345 Where raw materials are sent to a job worker under Notification No. 214/86-CE, duty cannot be fastened on the principal manufacturer for waste and scrap generated at the job worker's factory and cleared by the job worker without payment of duty. The dispute was treated as covered by the manufacturer's earlier case for an identical period, and on that basis the demand was held unsustainable. The impugned order was set aside, reaffirming that the principal manufacturer was not liable for duty on such waste and scrap in these facts. Case-Laws Central Excise Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457345