2024 (9) TMI 1245

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.... conversion in terms of Notification No. 214/86--CE dated 25.03.1986 is required to pay Central Excise duty in respect of waste and scrap arising at the job worker's factory and cleared by the job 2 worker without payment of duty for the disputed period. The Tribunal vide Final Order No.40770--40771/2024 dt. 26.06.2024 had considered the very same issue in the appellant's own case. The Tribunal followed the earlier decisions passed in the appellant's own case and set aside the demand. Relevant part of the Final Order dt. 26.06.2024 is reproduced as under : "2. Following the above decisions, we are of the opinion that the demand cannot sustain. The decision vide Final order No. 40670 -- 40672 dated 30.05.2024 is reproduced as under ....

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....orker'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 contained in these appeals have been considered in Final Order No.41307/2017 dated 26.7.2017. Para 2.1 of the said ord....