TMI Blog2018 (3) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty on waste and scrap generated during the manufacture of finished goods has to demanded from the manufacturer of the final products, which in this case is the job worker - demand not warranted - appeal allowed - decided in favor of appellant. - Appeal No. E/25524/2013 - A/30271/2018 - Dated:- 20-2-2018 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p, angles and channels were cleared from the job workers premises on payment of appropriate Central Excise duty. Be that as it may, the job worker had issued credit notes to the appellant for the waste and scrap that was generated in his factory premises to adjust payment to be received from appellant for job work charges. It is the case of the Revenue the waste and scrap is sold by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent with the job worker for manufacture of Angles, Channels and Beams on job work of the raw materials supplied by them; the scrap which was generated in the job workers premises will be cleared on payment of excise duty but actually received a credit note from the job worker towards scrap value which was retained by the job worker would amount to sale of the same to the job worker as is evident f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises. It is also undisputed that the billets which were sent by the appellant to job worker got converted in to finished goods at the job worker premises which would mean that job worker is the manufacturer of the finished goods in whose premises the waste and scarp is generated. In our view, lower authorities has not considered this fact and demanded the duty on waste and scarp from the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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