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2023 (3) TMI 1401 - AT - Central ExciseLiability of Central Excise duty - scrap generated in the manufacturing process at the job worker's premises should be paid by the principal manufacturer or not - Rule 4(5)(a) of Cenvat Credit Rules, 2004 - HELD THAT:- There are force in the submission of the appellants that Rule 4(5)(a) of the Cenvat Credit Rules, 2002 does not cover the return of waste and scraps. Vide COMMISSIONER OF CGST BHIWANDI VERSUS VE COMMERCIAL VEHICLES LTD [2018 (5) TMI 1050 - CESTAT MUMBAI], in case of the sister unit of the appellant tribunal held that the appellants were not liable to discharge duty on waste and scrap generated at job worker's end. There are no merits in the impugned order - appeal allowed.
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