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2013 (2) TMI 705 - AT - Central ExciseWaste and scrap - dutiability - waste and scrap generated and retained by job-worker - Held that: - Tribunal in the case of Rocket Engineering Corpn. Ltd. [2005 (6) TMI 184 - CESTAT, MUMBAI] has held that waste and scrap generated at job workers end subsequent to 1-4-2000 is not dutiable in the hands of principal manufacturer - as the issue stand covered by the decision of the Tribunal and the period involved is subsequent to 1-4-2000, following the judgement, the demand is set aside - appeal allowed - decided in favor of appellant.
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