TMI Blog2015 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... - appellant is not required to pay duty on waste and scrap generated at job workers end. Consequently, impugned order is set aside. - Decided in favour of assessee. - Appeal No. E/58507/2013-Ex (SM) - - - Dated:- 5-3-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Manish Sharma, Adv. For the Respondent : Shri R K Mishra, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order. 2. The facts of the case are that appellant is manufacturer of IC engine Petrol, IC Engine Diesel, Transmissions and their parts. During the course of manufacture of final product they sent certain processed goods to the job workers for further processing. During the course of processing of job worker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of waste and scrap or not. The issue came up before this Tribunal in the case of Fag Engineers India Ltd. (Supra) wherein this Tribunal has held that duty is being demanded by treating them as a manufacturer of waste and scrap which is factually incorrect. In fact, manufacturer of waste and scrap is the job worker. Therefore, duty cannot be demanded from the principle manufacturer. The same view was taken by this Tribunal in the case of Mahindra Hinoday Industries Ltd. Vs. C.C.E. Pune-I-2013 (292) ELT 456 (Tri-Mum) wherein this Tribunal has held in para 7 as under: 7. A reading of the rule clearly indicates that the Asst. Commissioner can impose conditions in the interest of revenue including the manner in which duty, if leviable, is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit Rules, 2004 and the only consequence would be reversal of credit availed on the inputs in case goods on which credit has been taken and-which has been allowed to be removed for job work is not brought back within the time period stipulated. The same legal position was held in the case of Rocket Engineering decided by this Tribunal as also by the Hon'ble High Court of Bombay. In the light of these judicial pronouncements, it has to be held that the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty liability on the waste and scrap generated at the job workers premises and said liability falls on the job workers who have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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