TMI Blog2016 (2) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004 there is no liability of the assessee sending in the inputs for job work in respect of scrap generated at job workers end. The appellants have paid the said amounts in discharge of the liability of duty on scrap generated at job worker premises. Since they are not liable to pay excise duty on such clearances, any amount paid on this count is refundable. Since the debit was made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was generated at the premises of job worker was cleared by job worker. The appellants were paying duty on the scrap cleared at the premises of job worker. On realizing that there is no liability to pay excise on the clearances of scrap made from the job workers premises they filed refund claim of duty paid by them. The appellants claimed that the job worker was a SSI unit. Therefore there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said decision the Hon'ble High Court has held as follows: In view of the above decision, I see no merits in the contention of the ld. DR that the Rule 4(5)(a) of the Cenvat Credit Rules 2002 would also require that waste and scrap should be returned from the job workers to the factory of the principal manufacturer. Accordingly, I set aside the impugned order and allow the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one through rival submissions. I find that Hon'ble High Court in case of Rocket Engineering Corporation Pvt. Ltd. (supra) has clearly held that in CENVAT Credit Rules, 2004 there is no liability of the assessee sending in the inputs for job work in respect of scrap generated at job workers end. The appellants have paid the said amounts in discharge of the liability of duty on scrap generated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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