Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1144 - AT - Central ExciseCENVAT credit - inputs contained in the waste and scrap generated in the premises of the job worker not received back along with job-worked goods - Rule 57AC(5)(a) and Rule 4(5)(a) of CENVAT Credit Rules, 2002/2004 - HELD THAT:- The input that has been removed to premises of the job-worker after undertaking necessary job-work is required to be returned within 180 days from the date of such removal of the inputs to jobworker. However, under the said Rules there is no mention about return of the waste and scrap, if any, generated in the premises of the job-worker. Since the provision relating to return of waste and scrap generated in the premises has been deleted in the year 2000 and under the new provisions, no such stipulation is mentioned, therefore, it can safely inferred that CENVAT credit cannot be disallowed, on the quantity attributed to waste and scrap generated in the premises of the job-worker. Appeal allowed - decided in favor of appellant.
|