2013 (2) TMI 705

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... subsequent to 1-4-2000 is not dutiable in the hands of principal manufacturer - as the issue stand covered by the decision of the Tribunal and the period involved is subsequent to 1-4-2000, following the judgement, the demand is set aside - appeal allowed - decided in favor of appellant. - 2717/2008 - Final Order No. A/55675/2013-EX-(BR) - Dated:- 25-2-2013 - Ms. Archana Wadhwa, Member (J) and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... med by Bombay High Court as reported in CCE v. Rocket Engineering Corpn. Ltd. [2008 (223) E.L.T. 347 (Bom.)]. It stands clearly held in the said decision that no liability stand held on the principal manufacturer after 31-3-2000 to pay duty on the scrap generated at the job workers end. Following the said judgment, Tribunal, in the case of Emco Ltd. v. CCE, Mumbai-III [2008 (223) E.L.T. 613 (Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X