2008 (6) TMI 511

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..... emises. In such a circumstance the department ought to have raised demand on the job worker and not on the suppliers of the raw material - appeal allowed.
Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri M.S. Srinivasa, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 411/2004-C.E., .....

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..... that once the assessee has received the value of the scrap, then duty liability is required to be fastened on them as the raw material was supplied by them. 3. Learned Counsel submits that they have paid duty only on the final product. However when scrap is removed by the job worker there is a duty liability on the job worker and not on the appellant. He relies on the judgment of the Mumbai .....

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