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2019 (3) TMI 1785 - AT - Central ExciseCENVAT Credit - job workers did not return the scrap generated during the process of job work to the appellant and the duty thereon was not paid by the appellant - period from September 2011 to March 2012 - Rule 4(5) of the CENVAT Credit Rules, 2004 - HELD THAT:- The appellant is not the manufacturer of the waste and scrap and therefore, there is no liability on the appellant to pay the duty on the waste and scrap manufactured at the job worker’s end. Further, the provision of Rule 4(5)(a) of the CENVAT Credit Rules, 2004 nowhere states that the waste and scrap generated at the job worker’s end makes the principal manufacturer liable to payment of duty on such waste and scrap. The duty demand cannot sustain - Appeal allowed - decided in favor of appellant.
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