2013 (10) TMI 840

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ichandani, Adv. For the Respondent : Mr V R Kulkarni, Dy. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay petition are directed against Order-in-Appeal No. BR/170/Th-I/2013 dated 26/03/2013 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I. 2. The appellant, M/s. VE Commercial Vehicle Ltd. are manufacturers of motor vehicle parts. They sent the raw m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nufacturer of waste and scrap and, therefore, question of his paying any duty on the waste and scrap generated in the job-workers' premises does not arise. This contention was negatived by the adjudicating authority and the appellate authority who confirmed the duty demand and also imposed penalties. Aggrieved of the same, the appellant is before us. 3. The learned counsel for the appellant sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner of Central Excise vs. Rocket Engineering Corporation Ltd. 2008 (223) ELT 347 and Mahindra Hinoday Industries Ltd. vs. Commissioner of Central Excise 2013 (292) ELT 456 wherein it has been held that supplier of inputs is not responsible for payment of duty on waste and scrap generated at job-workers' premises and the liability to discharge duty remains that of the job-worker and not of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ises not under the provisions of Rule 4(5)(a) of the CENVAT Credit Rules, 2004 but under Section3 of the Central Excise Act, 1944 on the manufacture of a marketable commodity as specified in the Central Excise Tariff Act. In the instant case, when the waste and scrap has arisen in the job-worker's premises, the job-worker is the manufacturer of waste and scrap so generated and not the appellant, w....