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TMI Blog2019 (5) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... l & Saurabh, Advocates for the Appellant Shri V.B. Jain, Authorised Representative for the Respondent ORDER ASHOK JINDAL: The appellant is in appeal against the impugned order demanding duty on scrap generated at the end of job worker. 2. The facts of the case are that the appellant is engaged in the manufacture of automobile parts and clearing the same on payment of duty. The Appellant en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on job work basis and raised debit notes on appellant to recover job work charges. Therefore, Honda-T cleared the scrap generated during the course of job work on payment of duty under the cover of excise invoice and the appellant cleared finished products to Honda-N from Honda-T on payment of excise duty under the cover of excise invoice. The Revenue entertained a view that scrap generated at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit Rules, 2004. In that circumstance, appellant is not liable to pay duty. He further submits that in the case of Mahindra Hinoday Industries Limited v. CCE reported in 2013 (292) ELT 456 (Tri.-Mumbai) it has been held that waste and scrap generated at job workers premises, the Principal manufacturer is entitled to avail cenvat credit of duty paid by job worker. Therefore, it is Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the impugned order. 6. Heard the parties and considered the submissions. 7. The short issue emerges is that whether the appellant is liable to pay duty on the scrap, which have been generated at the end of job worker, (who cleared the same on payment of duty) or not? 7. Admittedly, in this case, the job worker has paid duty on the scrap, which is generated during the course of job work. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of input is required to pay appropriate duty thereon or not. The Hon'ble High Court has held that the principal manufacturer is not required to pay duty thereon. Therefore, we hold that as the scrap generated at the end of job worker has already suffered duty in job worker's end therefore, the appellant is not required to pay duty thereon. 9. In view of the above, we set aside the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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