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2014 (3) TMI 558 - AT - Central ExciseWaiver of pre-deposit - Stay of recovery - Scrap generated at the premises of the appellant's job workers - Whether the assessee i.e., the supplier of inputs to be job worker is liable to pay Central Excise Duty on the scrap generated at the job workers end, which is not received back from the job workers within the specified time in terms of Notification No.214/86-C.E., dated 25-3-1986 as amended r/w Rule 4(5)(a) of CENVAT Credit Rules - Held that:- Hon’ble Bombay High Court in Commissioner vs. Rocket Engineering Corporation Ltd. [2006 (6) TMI 66 - HIGH COURT BOMBAY] has ruled out liability for the principal manufacturer to pay duty on the scrap generated at the job workers premises. The ruling of the Hon’ble High Court was rendered with reference, inter alia, to Rule 4(5)(a) of the CCR, 2004, which provision has been debated before me - Stay granted.
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