2006 (6) TMI 66 - HC - Central Excise

Assessee i.e. the supplier of inputs to the job worker - Whether scrap generated at the job workers end out of the processing of the inputs is required to be returned to the supplier and, if it is not returned back whether the supplier of inputs is required to pay appropriate Central Excise thereon - There is no liability on the principal manufacturer- respondent after 31st March 2000 in view of amended Rule 57AC of the CENVAT Credit Rules - no substantial question of law arises

Summary

The High Court Bombay dismissed the appeal regarding Central Excise Duty on scrap generated at a job worker's end, stating that there is no liability on the principal manufacturer after March 31, 2000 due to an amended rule. The appeal was dismissed with no costs.