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2015 (5) TMI 132 - AT - Central ExciseDemand of duty - Duty on scrap generated at job worker's end - 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 and scrap or not - Held that:- Tribunal in the case of Fag Engineers India Ltd. (2011 (1) TMI 95 - CESTAT, AHMEDABAD) wherein this Tribunal has held that duty is being demanded by treating them as a manufacturer of waste and scrap which is factually incorrect. In fact, manufacturer of waste and scrap is the job worker. Therefore, duty cannot be demanded from the principle manufacturer. - appellant is not required to pay duty on waste and scrap generated at job workers end. Consequently, impugned order is set aside. - Decided in favour of assessee.
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