2004 (4) TMI 382

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..... the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants are job workers. They receive paper covered stripes from suppliers after following the provisions of Notification No. 214/86 and Rule 57F(3) procedures. The job work is returned to the supplier. Waste generated during the process of job working, along with waste generated during the course of the appellants own production .....

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..... ts have to be directed and made on the supplier of the inputs and not the job worker. Duty on such scrap/waste will have to be discharged by and at rates applicable to the supplier of the Modvat inputs. Demands on the job worker are misdirected. (c)    Duty demand made in this case on entire quantity cannot be upheld. 3. Consequently, the order is set aside and appeal allowed .....

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