2024 (6) TMI 1398

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....job workers for conversion in terms of Notification No. 214/86 -CE dated 25.03.1986 is required to discharge duty in respect of waste and scrap arising at the job worker's factory and cleared by the job worker without payment of duty for the period June 2011 to May 2012 and June 2012 to April 2013. The said issue stands decided by the Tribunal in the appellant's own case for different periods vide Final Order No.41315/2017 dated 27.07.2017, Final order No. 41710/2017 dated 18.08.2017, Final Order No. 41505/2018 dated 11.05.2018, Final Order No. 40621/2009 dated 28.03.2019, Final Orders No. 40226-40228/2023 dated 31.03.2023 and Final Order Nos.40670 to 40672/2024 dated 30.05.2024. 2. Following the above decisions, we are of the opinion th....

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....therefore there is no liability on the appellant to pay the duty on the waste and scrap manufactured at the job worker's end. Further, the provision of Rule 4(5)(a) of the CENVAT Credit Rules, 2004 nowhere states that the waste and scrap generated at the job worker's end makes the principal manufacturer liable to payment of duty on such waste and scrap. The issue is settled in the appellant's own case for the earlier and subsequent periods vide Final Order No.41307/2017 dated 26.7.2017, Final Order No. 41710/2017 dated 18.8.2017 and Final Order No. 40621/2019 dated 28.3.2019. 4. The learned AR Shri S. Balakumar appeared for the Revenue and reiterated the findings given in the impugned order. 5. We find that the issue conta....