2006 (6) TMI 66

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....estion of law arises for consideration of this Court . A. "Whether the assessee i.e. the supplier of inputs to the job worker is liable to pay Central Excise Duty on the scrap generated at the job workers end, which is not received back from the job workers within the specified time in terms of Notification No. 214/86-CE dated 25.3.1986 as amended r/w Rule 4(5)(a) of Cenvat Credit Rules?" . B. "....