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2019 (5) TMI 1224 - AT - Central ExciseExcisability - Job-work - scrap generated at the end of job worker - Rule 4 (6) of Cenvat Credit Rules, 2004 - Revenue entertained a view that scrap generated at the end of job worker is dutiable in the hands of the appellant and appellant has not pay duty thereof - HELD THAT:- Admittedly, in this case, the job worker has paid duty on the scrap, which is generated during the course of job work. As duty has already been paid on the said scrap, therefore, no duty is payable by the appellant, otherwise, it will be the duty has been demanded twice. Similar issue has been dealt by this Tribunal in the case of M/S. NATIONAL ENGINEERING INDUSTRIES LTD. VERSUS C.C.E. JAIPUR-I [2015 (9) TMI 769 - CESTAT NEW DELHI], wherein this Tribunal held that waste and scrap generated by job worker while processing the goods sent by the principal manufacturer, the Principal manufacturer is not liable to pay duty on such waste and scrap. Thus, as the scrap generated at the end of job worker has already suffered duty in job worker’s end therefore, the appellant is not required to pay duty thereon - appeal allowed - decided in favor of appellant.
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