2005 (3) TMI 314 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, setting aside the duty demand and penalty imposed for not returning waste and scrap generated at job workers' premises during the manufacturing process of IC engine parts. The Tribunal held that Rule 4(5)(a) of the Cenvat Credit Rules, 2002 does not require the return of waste and scrap from job workers to the factory of the principal manufacturer. The period in dispute was April 2002 to August 2002.