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2018 (3) TMI 495 - AT - Central ExciseLiability of duty - scrap which gets generated at the job worker's premises while processing rough castings for the appellant - Held that: - the provisions of Rule 4 (5) (a) do not stipulate return or accountal of scrap generated at the job worker end. This much has been admitted even by the jurisdictional original authority in his findings with reference to denial of cenvat credit in another proceedings. For clearances made under Rule 4 (5) (a) due compliance has been reported. Return of waste and scrap or payment of duty on such waste and scrap is not part of such compliance. Appeal allowed - decided in favor of appellant.
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