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Excise Duty Liability on Scrap generated at Job Worker Premises

Central Excise - Started By: - Rakesh K Paliwal - Dated:- 6-7-2015 Last Replied Date:- 7-7-2015 - Dear All,Pl let me know the judgments on above subject, when Principle Manufacture sent goods[ under rule 4(5)a] for fuhrer processing to job worker /pr .....

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mar Singh - The Reply = The excise duty will paid on scrap also. Job worker should return the processed goods along with scrap to principal manufacturer. - Reply By MUKUND THAKKAR - The Reply = Dear Rakesh,in such situation you have two option.1) you .....

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not required to be returned - Waste and Scrap generated at job worker s end is not required to be returned to manufacturer. Only finished product is required to be returned- Forbes Aquatech v CCE (2008) 230 ELT 629 (CESTAT SMB)= 2008 (1) TMI 770 - C .....

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