2008 (6) TMI 511

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....spondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 411/2004-C.E., dated 27-12-2004. The department carried out verification of the cenvat documents and other documents maintained by the appellants. The audit party noticed that the appellant had removed semi-finished inputs for processing to their job worker. The appellant had recovered the cost of scrap gene....

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.... is a duty liability on the job worker and not on the appellant. He relies on the judgment of the Mumbai Bench in the case of Preetam Enterprises v. CCE, Pune - 2004 (173) E.L.T. 26 (Tri-Mum), which in turn relies on two other judgments of the Tribunal rendered in the case of International Tobacco Co. Ltd. v. Commissioner - 2004 (165) E.L.T. 314 (T) and Silicon Cortec v. Commissioner - 2004 (166) ....