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2013 (11) TMI 1202 - CESTAT BANGALOREWaste and scrap retained by Job worker - Waiver of Pre-deposit of duty and penalty u/s 11AC of CE Act 1944 – Held that:- Following Alucast Foundries Pvt. Ltd. Vs. CCE, Mangalore [2008 (6) TMI 511 - CESTAT, BANGALORE] - The job-worker had returned the processed material to the applicant but retained the waste and scrap arose during the said process - The value of the waste and scrap was given to the manufacturer by issuing credit notes - The job-worker had undertaken to discharge the appropriate excise duty on clearance of such waste and scrap from his premises - The duty liability on waste and scrap generated during the process, is only on the job worker – Prima Facie the appellant could able to make a prima facie case for waiver of pre-deposit of dues – stay granted
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