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2011 (1) TMI 95 - AT - Central ExciseCENVAT Credit – Whether scrap generated at the job worker end out of the processing of the inputs is required to be returned to the supplier and, if it is not returned back whether the supplier of inputs is required to pay appropriate Central Excise thereon - in the case of M/s Emco Ltd. Vs. CCE Mumbai, laying down that waste and scrap used at the end of job worker cannot be held to be dutiable in the principal manufacturer s hands - duty confirmed against the appellant was not justified - demand of duty set aside, interest and imposition of penalty upon the appellant by holding that the appellant was under no obligation to pay the duty on waste and scrap used at the job worker s end and sold by him
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