2010 (2) TMI 1263

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....hen this matter was called out it was pointed out there is no vakalatnama. Learned Counsel undertakes to file vakalatnama by Monday evening. After considering the filing of vakalatnama, I take up the matter for disposal. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the duty liability on the respondent on the scrap which was generated in job worker&....

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....ise duty on such scrap up to September 2005, but from the period subsequent to September 2005, they were not discharging the duty on the scrap, which was generated at the time of job work and was retained by the job worker. He cited the decisions of the Tribunal in the case of KSH International Pvt. Ltd. Vs. CCE, Mumbai - 2004 (170) ELT 575 (Tri.-Mumbai) and Mahindra Ugine Steel Co. Ltd. Vs. CCE, ....

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.... the records. It is undisputed in this case that the scrap which was generated at the job worker's premises, on the materials sent by the respondent for job working was not returned to the respondent's factory. In the absence of any such evidence, duty liability on such scrap, which was generated at the job worker's premises cannot be passed upon the respondent herein. I find that the ....

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....workers on inputs supplied by the appellants then the duty liability is to be fastened on the job workers. Learned Counsel submits that this issue covers their case. 4. We have carefully considered their submissions. There is no denial of the fact that the scarp was removed from the job workers premises. In such a circumstance the department ought to have raised demand on the job worker and not ....