2013 (2) TMI 705

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...., Advocate, for the Appellant. Shri I. Baig, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J) (for the Bench)]. - The dispute in the present appeal relates to the dutiability of waste and scrap generated in the case of job worker, to whom the raw material was sent by the appellant as principal manufacturer and such waste and scrap was generated and was retained by the....

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.... job workers end, duty liability cannot be fastened on principal manufacturer. To the same effect is the decision of Tribunal in the case of Preetam Enterprises v. CCE, Pune-II [2004 (173) E.L.T. 26 (Tri.-Mum.)]. 3. Learned DR brought to our notice Tribunal's decision in the case of Mahindra Ugine Steel Co. Ltd. [2005 (192) E.L.T. 781 (Tri.-Mum.)] laying down to the contrary as decided in ....