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TMI Blog2019 (3) TMI 1785X X X X Extracts X X X X X X X X Extracts X X X X ..... l) For the Appellant : Ms. S. Sridevi, Advocate For the Respondent : Shri. B. Balamurugan, Authorized Representative ORDER PER BENCH : Brief facts are that the appellants are engaged in the manufacture of diesel engines and are registered with the Central Excise Department. They were sending Crank Shaft Facings CAM shaft forgings, Spacer Staring Pulley Castings and Filter Castings for machini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Hence, this appeal. 3.1 On behalf of the appellant, Ld. Advocate Ms. S. Sridevi submitted that the issue is with regard to the amount of duty on scrap generated at the job workers' premises and cleared without payment of duty. The contention of the Department is that in terms of paragraph 2 of Notification No. 214/1986 dated 25.03.1986 all goods manufactured at job workers' premises are requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of duty on such waste and scrap. The issue is settled in the appellant's own cases vide Final Order No. 41307/2017 dated 26.07.2017 as well as Final Order No. 41710/2017 dated 18.08.2017. 4. Ld. AR Shri. B. Balamurugan appearing on behalf of the Department supported the findings in the impugned Order. 5. Heard both sides. 6. The issue stands settled by the decision of the Tribunal in the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Rule 57F (3) and there is no such provision in the subsequent Cenvat Credit Rules 2001. The said decision of the Tribunal stands upheld by the Honble High Court of Bombay reported as 2008 (223) ELT 347 (Bom.). 2.2 The issue is also covered by the latest judgment of the Tribunal in the case of National Engineering Industries Ltd. Vs. CCE, Jaipur - 2017 (346) ELT 390 (Tri.-Del.), whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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