2024 (6) TMI 1398

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....R (TECHNICAL) Shri R. Joseph, Advocate for the Appellant Shri Anoop Singh, Authorized Representative for the Respondent Per Ms. Sulekha Beevi. C.S The issue to be decided in the present appeals is as to whether the appellant who is the principal manufacturer and who has sent their raw materials to their job workers for conversion in terms of Notification No. 214/86 -CE dated 25.03.1986 is r....

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....oth sides, we find that the only issue to be decided in all the above appeals is "whether the Revenue is correct in demanding excise duty on the scrap / waste which is generated during the job work, which was cleared by the job worker without payment of duty"? 6. We find, as submitted by the learned counsel, that the above issue stands settled by the various orders of this very Bench in respect....

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....r the appellant. She has contended that the appellant is not the manufacturer of the waste and scrap and 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 man....

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.... and scrap arising in the job workers factory and not returned by them to the factory of the principal manufacturer. I find that the issue is no more res integra. An identical issue was considered by the Tribunal in the case of Rocket Engineering Corporation Ltd. Vs. CCE, Pune 2006 (193) ELT 33 (Tri.-Mum.), laying down that such requirement to pay duty in the hands of the principal manufacturer ex....