https://www.taxtmi.com/caselaws?id=798443 Excise duty on waste and scrap generated during job work rests with the job worker where the job worker manufactures, retains and sells the scrap. The Cenvat and Central Excise framework does not require the principal manufacturer to receive such scrap back or pay duty merely because it arose from materials supplied for processing. Accordingly, duty liability for scrap retained at the job worker's premises cannot be imposed on the principal manufacturer. en-us Thu, 15 Jan 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798443 Excise duty on waste and scrap generated during job work rests with the job worker where the job worker manufactures, retains and sells the scrap. The Cenvat and Central Excise framework does not require the principal manufacturer to receive such scrap back or pay duty merely because it arose from materials supplied for processing. Accordingly, duty liability for scrap retained at the job worker's premises cannot be imposed on the principal manufacturer. Case-Laws Central Excise Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798443