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TMI Blog2013 (10) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise vs. Rocket Engineering Corporation Ltd. [2006 (6) TMI 66 - HIGH COURT BOMBAY] - The liability to pay excise duty arises not under the provisions of Rule 4(5)(a) of the CENVAT Credit Rules, 2004 but under Section3 of the Central Excise Act, 1944 on the manufacture of a marketable commodity as specified in the Central Excise Tariff Act - when the waste and scrap has arisen in the job-worker's premises, the job-worker is the manufacturer of waste and scrap so generated and not the appellant, who is the supplier of the raw material - the appellant has made out a strong case in their favour for grant of stay - unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery during the pendency of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job-workers' premises does not arise. This contention was negatived by the adjudicating authority and the appellate authority who confirmed the duty demand and also imposed penalties. Aggrieved of the same, the appellant is before us. 3. The learned counsel for the appellant submits that in this case raw material/processed goods were sent to the job-workers' premises for further manufacturing under Rule 4(5)(a) of the CENVAT Credit Rules, 2004 and the appellant also brought back the processed goods and utilised the same in the further manufacture of automobile parts. On the waste and scrap generated at the job-workers end, it is for the job-worker to discharge excise duty liability thereon and the appellant cannot be asked to discharge ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability to pay excise duty arises not under the provisions of Rule 4(5)(a) of the CENVAT Credit Rules, 2004 but under Section3 of the Central Excise Act, 1944 on the manufacture of a marketable commodity as specified in the Central Excise Tariff Act. In the instant case, when the waste and scrap has arisen in the job-worker's premises, the job-worker is the manufacturer of waste and scrap so generated and not the appellant, who is the supplier of the raw material. 6. In view of this factual position and also decisions by this tribunal and the Hon'ble High Court in the cases cited supra, we are of the prima facie view that the appellant has made out a strong case in their favour for grant of stay. Accordingly, we grant unconditional waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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