Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (3) TMI 314 - AT - Central ExciseExtract: ........ 3. In view of the above decision, I see no merits in the contention of the ld. DR that the Rule 4(5)(a) of the Cenvat Credit Rules 2002 would also require that waste and scrap should be returned from the job workers to the factory of the principal manufacturer. Accordingly, I set aside the impugned order and allow the appeal. (Dictated in Court).
|