2005 (3) TMI 314

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.... has been imposed upon the appellants herein on the ground that the scrap generated at job workers premises during the course of manufacture of inputs for the reason that they did not get back the waste and scrap, which had arisen in the job workers premises to whom castings were sent by the appellants for the manufacture of IC engines parts, as per the provisions of Rule 4(5)(a) of the Cenvat Cre....