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2016 (4) TMI 281 - CESTAT MUMBAIExcise duty on the waste and scrap - job work in the premises of manufacturer of intermediate goods i.e. job worker - appellant being principle supplier and manufacturer of final product - Held that:- Appellant has supplied input to the job worker and at the job worker's end during the process of job work waste and scrap arises. Since the job worker is manufacturer, excise duty liability, if any arises it will be on job worker and not on principle manufacturer i.e. appellant who supplied inputs. As decided in assessee's own case [2011 (9) TMI 139 - CESTAT, MUMBAI ]. - Decided in favour of assessee
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