2017 (3) TMI 853

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....The appellant is in appeal against the impugned order denying cenvat credit on the waste and scrap generated at the end of the  job worker. 2.  The facts of the case are that the appellant is engaged in the manufacture of IC engines and sent some goods for processing to the job worker. The appellant availing cenvat credit on the inputs sent to the job worker for further processing under....

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....nue, confirmed the demand of duty and imposing penalty on the appellant. Aggrieved from the said order, the appellant is before us. 3.  The Ld. Counsel for the appellant submits that the waste and scrap generated at the end of the job worker is not dutiable. In fact, no process of manufacturing took place in respect of waste and scrap generated during the course of manufacture of intermediat....

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....Ld. AR is that as job workers availing SSI Exemption and not clearing the scrap of payment of duty. In that circumstances, the appellant is not entitled to take cenvat credit on the inputs which contained waste and scrap generated at the end of the job workers. The similar issue came up before this Tribunal in the case of Mahindra Hinoday Industries ltd. (Supra) wherein this Tribunal observed as u....