TaxTMI 
TaxTMI 
Job Worker Deemed Manufacturer of Waste and Scrap, Not Raw Material Supplier, in CENVAT Credit Case; Stay Granted.
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....CENVAT Credit - Job work - 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, who is the supplier of the raw material - stay granted - AT....