Liability for Duty on Scrap at Job Worker's Premises under CENVAT Credit Rules, 2004 Disputed; No Direct Buyer Interaction.

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....Liability to pay duty on the scrap generated at job workers premises under CENVAT Credit Rules, 2004 - Since the debit was made by the appellants in their CENVAT account while invoice if any was issued by the job worker. Since they had no direct interaction with buyer of scrap question of recovering duty does not arise - AT....