2013 (12) TMI 981

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....an, Advocate For the Respondent: Ms. Indira Sisupal, AC (AR) ORDER Per Mathew John; 1. Heard both sides. The issue involved in this appeal is that the applicant is receiving iron and steel items from M/s. BHEL to manufacture parts of machineries on job work basis. After these items are converted into machinery parts, it is returned to BHEL. Some scrap is left behind. After some time, B....

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.... 3. Rule 4 (5a) of the Cenvat Credit Rules provides for clearance of inputs to the job worker without payment of duty and receiving back goods manufactured out of it. As per Rule 4(6), manufactured goods can be cleared from the premises of the job-worker also on payment of duty. In respect of scrap, BHEL opted to pay duty and clear the goods from job-worker's premises. So, they issued invoice fo....