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2018 (3) TMI 495

urn or accountal of scrap generated at the job worker end. This much has been admitted even by the jurisdictional original authority in his findings with reference to denial of cenvat credit in another proceedings. - For clearances made under Rule 4 (5) (a) due compliance has been reported. Return of waste and scrap or payment of duty on such waste and scrap is not part of such compliance. - .....

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puted. The dispute in the present case is the correct Central Excise duty liability on the scrap which gets generated at the job worker's premises while processing rough castings for the appellant. The appellant discharged duty on such scrap also. The Revenue entertained a view that the value declared on such duty payment is not correct. The appellant and the job worker are admittedly related .....

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llant. The ld. counsel submitted that they have paid such duty by adopting 110% of cost for generation of such scrap. This is an error which cannot make them legally liable to pay Central Excise duty on the activity undertaken by the job worker, even if it is admitted that such job worker is "related person". We note that the provisions of Rule 4 (5) (a) do not stipulate return or accoun .....

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the appellant and the job worker happens to be a 'related person' of the appellant. We find no legal basis to tax the appellant for waste and scrap which they did not manufacture. For clearances made under Rule 4 (5) (a) due compliance has been reported. Return of waste and scrap or payment of duty on such waste and scrap is not part of such compliance. In this connection, we also refer to .....

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