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2016 (2) TMI 554 - AT - Central ExciseLiability to pay duty on the scrap generated at job workers premises under CENVAT Credit Rules, 2004 - Held that:- As find that Hon'ble High Court in case of Rocket Engineering Corporation Pvt. Ltd. (2005 (3) TMI 314 - CESTAT, MUMBAI ) has clearly held that in CENVAT Credit Rules, 2004 there is no liability of the assessee sending in the inputs for job work in respect of scrap generated at job workers end. The appellants have paid the said amounts in discharge of the liability of duty on scrap generated at job worker premises. Since they are not liable to pay excise duty on such clearances, any amount paid on this count is refundable. Since the debit was made by the appellants in their CENVAT account while invoice if any was issued by the job worker. Since they had no direct interaction with buyer of scrap question of recovering duty does not arise. Moreover debit in account was made much after actual clearance of scrap from job workers premises. The impugned order is set aside and the appeal is allowed in favour of assessee
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