2018 (3) TMI 495

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....pellant Shri B. Balamurugan, AC (AR) - For the Respondent Per: B. Ravichandran The appellant is engaged in the manufacture of C.I castings and parts of automobiles. They have arrangements with the job worker for fettling and machining of C.I rough castings. They have cleared the goods on which cenvat credit has been availed to the job worker in terms of Rule 4 (5) (a) of Cenvat Credit Rul....

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....used the appeal records. 3. The admitted facts of the case are that rough castings on which cenvat credit has been availed by the appellant were cleared to job worker in terms of Rule 4 (5) (a) of CCR 2004. The machined castings have been returned within the stipulated time duly accounted for by the appellant. The scrap is generated at the premises of the job worker for which admittedly the job....

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....original authority categorically recorded that there is no stipulation under the said rule for return of waste and scrap relying on the decision of Bombay High Court in the case of CCE Vs Rocket Engineering Corporation Ltd. - 2008 (223) ELT 347 (Bom.) holding that principal manufacturer need not pay duty on scrap which was not returned by the job worker. In the face of such recorded facts, we note....