Home Highlights September 2015 Year 2015 This

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1. Whether appellant being principle manufacturer is liable to pay duty on waste and scrap generated at job workers end where job charges forms the part of value of waste...

2. Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

3. Reversal of CENVAT Credit - The waste and scrap are not manufactured goods whether they are generated at the premises of the principal manufacturer or at the premises of...

4. Duty liability on the scrap generated at the end of job workers during the course of machining of the inputs/castings - assessees are not liable to pay duty on the...

5. Excisability - Job-work - waste and scrap generated by job worker while processing the goods sent by the principal manufacturer, the Principal manufacturer is not liable...

6. Job work - Reversal of Cenvat credit related to inputs contained in waste and scraps - Not received from Job workers - Waste and scrap are not manufactured goods whether...

7. CENVAT Credit - Job work - when the waste and scrap has arisen in the job-worker's premises, the job-worker is the manufacturer of waste and scrap so generated and not...

8. Excise duty on the waste and scrap - Since the job worker is manufacturer, excise duty liability, if any arises it will be on job worker and not on principle...

9. Valuation of Excisable Goods - scrap generated during the course of manufacture of tractor parts on job work basis - The scrap generated during the process of...

10. Job work - The principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

11. CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...

12. Generation of waste - Job work - applicability of GST - any waste and scrap generated during the job work may be supplied by the registered job worker directly from his...

13. Liability to pay duty on the scrap generated at job workers premises under CENVAT Credit Rules, 2004 - Since the debit was made by the appellants in their CENVAT account...

14. Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used...

15. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...