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2023 (9) TMI 410 - CESTAT MUMBAI
Liability of Excise duty - waste and scrap generated at the facility of the ‘job worker’ - HELD THAT:- The order of the Tribunal in their own appeal M/S. VE COMMERCIAL VEHICLES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE-I [2023 (3) TMI 1401 - CESTAT MUMBAI] pertains to the immediate preceding period where reliance placed in COMMISSIONER OF CGST BHIWANDI VERSUS VE COMMERCIAL VEHICLES LTD [2018 (5) TMI 1050 - CESTAT MUMBAI] where it was held that in case of the sister unit of the appellant tribunal held that the appellants were not liable to discharge duty on waste and scrap generated at job worker's end.
The order impugned does not survive which is set aside to allow the appeal.