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2018 (3) TMI 849 - AT - Central ExciseWhether the appellant is required to be saddled with Central Excise duty on value of scrap generated at the job worker's premises for which a credit note was issued by the job worker or otherwise? Held that: - It is settled law, Central Excise duty on waste and scrap generated during the manufacture of finished goods has to demanded from the manufacturer of the final products, which in this case is the job worker - demand not warranted - appeal allowed - decided in favor of appellant.
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