https://www.taxtmi.com/caselaws?id=54521 Waste and scrap generated at a job worker's premises were held not to attract central excise duty on the principal manufacturer in the absence of a specific Cenvat Credit Rules provision requiring return of such scrap or deeming duty liability on the principal. The Tribunal applied its earlier view that scrap arising during manufacture is not dutiable merely because it remained with, and was sold by, the job worker. On the facts accepted, Section 3 of the Central Excise Act was not attracted, and the demand for duty, interest, and equal penalty was unsustainable. en-us Wed, 08 Jun 2005 00:00:00 +0530 Mon, 13 May 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54521 Waste and scrap generated at a job worker's premises were held not to attract central excise duty on the principal manufacturer in the absence of a specific Cenvat Credit Rules provision requiring return of such scrap or deeming duty liability on the principal. The Tribunal applied its earlier view that scrap arising during manufacture is not dutiable merely because it remained with, and was sold by, the job worker. On the facts accepted, Section 3 of the Central Excise Act was not attracted, and the demand for duty, interest, and equal penalty was unsustainable. Case-Laws Central Excise Wed, 08 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54521