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    <title>2024 (9) TMI 1245 - CESTAT CHENNAI</title>
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    <description>The Tribunal concluded that the appellant, as the principal manufacturer, is not liable to pay Central Excise duty on waste and scrap generated at the job worker&#039;s factory. Citing consistent application of Rule 4(5)(a) of the CENVAT Credit Rules, 2004, and previous favorable orders, the Tribunal set aside the impugned orders, allowing the appeals with consequential benefits.</description>
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      <description>The Tribunal concluded that the appellant, as the principal manufacturer, is not liable to pay Central Excise duty on waste and scrap generated at the job worker&#039;s factory. Citing consistent application of Rule 4(5)(a) of the CENVAT Credit Rules, 2004, and previous favorable orders, the Tribunal set aside the impugned orders, allowing the appeals with consequential benefits.</description>
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