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2021 (11) TMI 597 - AT - Central ExciseRemoval of goods from premises of job-worker - return of Waste/scrap and subsequent clearance - Demand of Excise duty on the estimate quantity of copper which was not returned/ explained by the appellant - SCN alleged that on an average approximately 2 % of copper was scraped during the various processes such as drawing, paper insulation/covering etc. - HELD THAT:- The issue decided in the case of M/S VOLTAMP TRANSFORMER LTD. VERSUS CCE VADODARA [2013 (11) TMI 1215 - CESTAT AHMEDABAD] where it was held that There is also no binding clause in Rule 4(5)(a) of CENVAT Credit Rules, 2004 that any loss of inputs by generation of waste and scrap has to be compensated by reversing equivalent credit taken on the virgin metal, demand if any on waste and scrap has to be raised against the manufacturer job worker and not upon the raw material supplier. Appeal allowed - decided in favor of appellant.
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