2013 (11) TMI 1202

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..... he applicant but retained the waste and scrap arose during the said process - The value of the waste and scrap was given to the manufacturer by issuing credit notes - The job-worker had undertaken to discharge the appropriate excise duty on clearance of such waste and scrap from his premises - The duty liability on waste and scrap generated during the process, is only on the job worker – Prima Fac .....

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..... e for the appellant submitted that the job worker had issued credit notes of the value of the scraps to them but retained the scrap in their premises. It is his submission that as and when the scrap would be cleared by the job worker, the same would be cleared on payment of duty. The department has wrongly demanded excise duty from the applicant on the waste and scrap retained by the job worker. I .....

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..... t had cleared inputs to job-worker for conversion into angles, channels and beams. The job-worker had returned the processed material to the applicant but retained the waste and scrap arose during the said process. The value of the waste and scrap was given to the manufacturer by issuing credit notes. However, the job-worker had undertaken to discharge the appropriate excise duty on clearance of s .....

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