2014 (3) TMI 558

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..... d, which is not received back from the job workers within the specified time in terms of Notification No.214/86-C.E., dated 25-3-1986 as amended r/w Rule 4(5)(a) of CENVAT Credit Rules - Held that:- Hon’ble Bombay High Court in Commissioner vs. Rocket Engineering Corporation Ltd. [2006 (6) TMI 66 - HIGH COURT BOMBAY] has ruled out liability for the principal manufacturer to pay duty on the scrap g .....

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..... te products which were to be returned to the appellant for use in further process of manufacture of final products. The appellant had taken CENVAT credits on such inputs before sending the same to the job worker. The job-worked goods (intermediate products) were received back within 180 days prescribed under Rule 4 (5) (a) of the CENVAT Credit Rules, 2004, but the scrap generated at the job worker .....

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..... f his job workers. This view was taken by the Honble High Court in answer to the following question of law: A. Whether the assessee i.e., the supplier of inputs to be job worker is liable to pay Central Excise Duty on the scrap generated at the job workers end, which is not received back from the job workers within the specified time in terms of Notification No.214/86-C.E., dated 25-3-1986 as a .....

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