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TMI Blog2023 (3) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the Appellant Shri S. Balakumar, AC (AR) for the Respondent ORDER Per M. Ajit Kumar, These appeals are filed by M/s. Greaves Cotton Ltd. against the Order in Appeal No. 147/2013 MIV), No. 116/2013 (MII) and 117/2013 (MII) dated 26.3.2013. 2. The facts of the case are that the appellants are manufacturers of IC Engines, Power Driven Pumps and Gen Sets falling under Chapter 840 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Pallavi Ganesh appeared and argued for the appellant. She has contended that the appellant is not the manufacturer of the waste and scrap and therefore there is no liability on the appellant to pay the duty on the waste and scrap manufactured at the job worker's end. Further, the provision of Rule 4(5)(a) of the CENVAT Credit Rules, 2004 nowhere states that the waste and scrap generated at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required to pay duty on the waste and scrap arising in the job workers factory and not returned by them to the factory of the principal manufacturer. I find that the issue is no more res integra. An identical issue was considered by the Tribunal in the case of Rocket Engineering Corporation Ltd. Vs. CCE, Pune 2006 (193) ELT 33 (Tri.-Mum.), laying down that such requirement to pay duty in the han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the principal manufacturer liable to payment of duty on such waste and scrap. This position was also noted with approval in Final Order No. 40621/2019 dated 28.3.2019 in the appellant's own case. 6. In as much the legal issue involved in this appeal has already been settled, we set aside the impugned order and allow the appeals with consequential relief, if any, as per law. (Pronounced in ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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