9911796707
TMI Blog2024 (9) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate , for the Appellant Shri N. Sathyanarayanan , Authorized Representative for the Respondent ORDER Per : Ms. Sulekha Beevi. C. S The issue to be decided in the present appeal is as to whether the appellant who is the principal manufacturer and has sent their raw materials to their job workers for conversion in terms of Notification No. 214/86--CE dated 25.03.1986 is required to pay Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g excise duty on the scrap / waste which is generated during the job work, which was cleared by the job worker without payment of duty"? 6. We find, as submitted by the learned counsel, that the above issue stands settled by the various orders of this very Bench in respect of the very same appellant for various earlier years, namely:-- * M/s. Greaves Cotton Ltd. Vs. CCE, Chennai -- I vide Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability 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 job worker's end makes the principal manufacturer liable to payment of duty on such waste and scrap. The issue is settled in the appellant's own case for the earlier and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2019 in the appellant's own case. 7. 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." 8. In view of the above, we do not find any merit in the impugned orders and resultantly we set aside the same and allow the appeals with consequential benefits, if any, as per l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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