https://www.taxtmi.com/caselaws?id=54305 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 was construed as regulating the movement of inputs to a job worker and the attached conditions, but not as extending to waste and scrap generated during job work at the job worker's premises. On that interpretation, the Revenue's reading that such waste and scrap had to be returned to the principal manufacturer was rejected. The rule was held not to impose that requirement in the absence of clear language, and the demand and penalty were treated as unsustainable. en-us Thu, 31 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54305 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 was construed as regulating the movement of inputs to a job worker and the attached conditions, but not as extending to waste and scrap generated during job work at the job worker's premises. On that interpretation, the Revenue's reading that such waste and scrap had to be returned to the principal manufacturer was rejected. The rule was held not to impose that requirement in the absence of clear language, and the demand and penalty were treated as unsustainable. Case-Laws Central Excise Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54305