2018 (3) TMI 849

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..... Phani Raju, Authorized Representative for the Appellant. Shri Hemanth Kumar, Superintendent (AR) for the Respondent. [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 64/2012 (V-I) CE dated 20.11.2012. 2. Heard both sides and perused the records.  3. The issue that falls for consideration in this appeal is whether the appellant is required to be ....

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.... by the appellant by book adjustment and is liable to pay the Central Excise Duty on such credit note value.  4. Learned Authorized Representative takes the bench through the entire case records and submits that identical issue came up before the Division Bench of the Tribunal in the case of Hindustan Vaccum Glass Ltd., [2017 (349) ELT 495], Mahindra Hinoday Industries Ltd., [2013 (292) EL....

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....job worker as is evident from the records, the appellant in reply to the show cause notice has kept silent about the issue of sale of goods to the job worker, not recorded the production and clearance of such waste and scrap in the records maintained and did not raise invoices towards the sale of the waste and scrap.  He relies on the decision of the Tribunal in the case of Ankur Packaging Pv....

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....d the duty on waste and scarp from the appellant herein.  It is settled law, Central Excise duty on waste and scrap generated during the manufacture of finished goods has to demanded from the manufacturer of the final products, which in this case is the job worker.  This is the ratio which has been laid down by the Tribunal in the case of Hindustan Vaccum Glass Pvt. Ltd., (supra), Mahind....