https://www.taxtmi.com/caselaws?id=767440 CESTAT Kolkata ruled in favor of appellant job worker who converted lead scrap into lead alloy ingots for principal manufacturer. Tribunal held that activities qualified as job work under Rule 4(5)(a) of CENVAT Credit Rules, 2004, not manufacture requiring excise duty payment. Recovery percentages from lead scrap varied based on quality and composition, making fixed SION norms inapplicable. Duty liability rested with principal manufacturer, not job worker. Department's demand for excise duty and penalty was unjustified. Appeal allowed. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 18 Mar 2025 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767440 CESTAT Kolkata ruled in favor of appellant job worker who converted lead scrap into lead alloy ingots for principal manufacturer. Tribunal held that activities qualified as job work under Rule 4(5)(a) of CENVAT Credit Rules, 2004, not manufacture requiring excise duty payment. Recovery percentages from lead scrap varied based on quality and composition, making fixed SION norms inapplicable. Duty liability rested with principal manufacturer, not job worker. Department's demand for excise duty and penalty was unjustified. Appeal allowed. Case-Laws Central Excise Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767440