2007 (5) TMI 57 - AT - Central Excise

Waste and scrape Department contended that as per the provision of Rule 57F(5)(ii) waste and scrape not required to be returned to main manufacture on which excise duty paid but on some of them no duty paid on which required to discharged duty Held that department contention is not correct

Summary

The Appellate Tribunal CESTAT, Kolkata found that job workers under small-scale exemption scheme did not have to pay excise duty on scrap generated during machining. The tribunal set aside the impugned order and allowed the appeal with consequential benefits to the appellants. The Cross Objection filed by the Department was disposed of.