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2016 (2) TMI 554 - CESTAT MUMBAI

2016 (2) TMI 554 - CESTAT MUMBAI - TMI - Liability to pay duty on the scrap generated at job workers premises under CENVAT Credit Rules, 2004 - Held that:- As find that Hon'ble High Court in case of Rocket Engineering Corporation Pvt. Ltd. (2005 (3) TMI 314 - CESTAT, MUMBAI ) 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 disc .....

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emises. The impugned order is set aside and the appeal is allowed in favour of assessee - Appeal No. E/419/11 - A/85224/16/SMB - Dated:- 7-1-2016 - Raju, Member (T) For the Appellant : Shri Rajesh Ostwal, CA For the Respondent : Shri S V Nair, Asst Commr (AR) ORDER Per Raju The appellants are manufactures of motor vehicles parts. They were engaged in getting certain work done on job work basis after following procedure prescribed under Rule 4(5)(a) of CENVAT Credit Rules, 2004. Certain scrap whi .....

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s replied. Finally the refund was rejected on the grounds that the appellants are required to bring back the scrap generated at job worker premises back to their premises within 180 days, and they failed to do so and therefore rightly paid duty on scrap cleared from the job workers premises. It was also asserted that no evidence has been produced to prove that there was no unjust enrichment. 2. Learned Counsel of appellant argued that the issue regarding liability to pay duty on the scrap genera .....

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