2016 (1) TMI 100

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....ellant is a company engaged in manufacturing of motor vehicles and parts thereof. During the period March, 2004 to February, 2005 the appellant produced inputs on which they have availed CENVAT Credit through their job-worker under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. The scrap generated at the job-worker's premises was not received back by them. On advice, the appellant have paid duty on such scrap. Further, on realizing that no such duty was payable on the scrap generated at the job-worker's premises, the appellant filed refund claim for Rs. 5,03,878/- on the ground that they have wrongly debited the duty towards payment for the duty on scrap generated at job-worker's premises. It was contended that there was no prov....

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....gs of the adjudicating authority. 2.2 Being aggrieved, the appellant is in appeal before this Tribunal. 3. Mr. S. Chandrsekhar, Dy. GM of the appellant states that there has been change in the provisions of law. Prior to Cenvat Credit Rules, 2004, under the Central Excise Rules, 1944, Rule 57F(5)(i) provided "the waste, if any, arising in the course of any operation mentioned in sub-rule (4) shall be returned to the factory of the manufacturer of final products." He further points out that this provision is no longer there in the Cenvat Credit Rules, 2004 whereas under Rule 4(5)(a), there is no provision for reversing credit and/or paying duty on the scrap generated at job-worker's premises not brought back by the original manufac....