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TMI Blog2024 (5) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer of diesel engines would would send the Crank Shaft Facings, CMA Shaft Forgings, Spacer Starting Pulley castings and filter castings for machining and tubing in terms of Rule 4(5)(a) of CENVAT Credit Rules, 2004 to various job workers; scrap/waste generated during the processing would be cleared by the job worker themselves; only the processed goods would be sent to the appellant. The above prompted the issuance of Show Cause Notices with a common proposal to demand duty under sec. 11A of the Central Excise Act, 1944 along with appropriate interest and penalty for the scrap / waste generated and cleared by the job worker without payment of duty. The said Show Cause Notices covered the period from April 2010 to March 2014. It ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r various earlier years, namely:- * M/s. Greaves Cotton Ltd. Vs. CCE, Chennai - I vide Final order No. 41315/2017 dated 27.7.2017 * M/s. Greaves Cotton Ltd. Vs. CCE, Chennai - III vide Final order No. 41710/2017 dated 18.8.2017 * M/s. Greaves Cotton Ltd. Vs. CCE, Chennai vide Final order No. 41505/2018 dated 11.5.2018 * M/s. Greaves Cotton Ltd. Vs. Commissioner of GST & CE vide Final order No. 40621/2019 dated 28.3.2019 * M/s. Greaves Cotton Ltd. Vs. CCE, Commissioner of GST & Central Excise vide Final order No. 40226 to 40228/2023 dated 31.3.2023 7. Vide Final Order No. 40226 to 40228/2023 dated 31.3.2023, this Bench has considered the earlier orders and has held as under:- "3. The learned counsel Ms. Pallavi Ganesh appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (193) ELT 33 (Tri.-Mum.), laying down that such requirement to pay duty in the hands of the principal manufacturer exist only in erstwhile Central 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 Hon'ble High Court of Bombay reported as 2008 (223) ELT 347 (Bom.)." The said order has been followed by other orders of this Tribunal for subsequent periods. 6. We also notice that the decision in Final Order No.41307/2017 dated 26.7.2017 was based on Rule 4(5)(a) of the Cenvat Credit Rules 2001, whereas the impugned orders have invoked Rule 4(5)(a) of Cenvat Credit Rules 2004. We have perused Rule 4(5)(a) of Cenvat Credit Rules 2004 and find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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