2017 (8) TMI 1733 - AT - Central Excise

Liability of appellant to pay Excise duty in respect of waste and scrap arising at the job worker s factory and cleared by the job worker without payment of duty - appellant is the principal manufacturer and was sending raw materials to their job workers for conversion in terms of N/N. 214/86-CE dated 25.3.1986 - HELD THAT - The issue stands covered in favour of the appellant in their own case, for an earlier period, vide Final Order No. 41307/2017 dated 26.7.2017. The demand is unsustainable - The impugned order is set aside - the appeal is allowed.

Summary

The judgment concerns duty discharge on waste and scrap arising at job worker's factory. Appellant not required to pay duty on waste and scrap. Earlier order in favor of the appellant cited. Impugned order set aside, appeal allowed.