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TMI Blog2016 (1) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... he scrap. Accordingly, I hold that the appellant is entitled to refund of ₹ 5,03,878/-. The impugned order is set aside and the appeal is allowed with consequential benefit. As the amount was paid by way of debit note in the CENVAT account, the appellant is entitled to take back credit of the said amount in their CENVAT Credit account. - Decided in favour of assessee. - Appeal No. E/1091/10 - - - Dated:- 31-8-2015 - Anil Choudhary, Member (J) For the Appellant : Shri S Chandrasekhar, Dy Manager For the Respondent : Shri Sanjay Hasija, Supdt (AR) ORDER Per Anil Choudhary The appellant, M/s Mahindra Mahindra Ltd. is in appeal against Order-in-Appeal No. VSK/21/MV/2010 dated 18.2.2010 passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacture or provider of output service taking the CENVAT Credit that the goods are received back in the factory within 180 days of their being sent to a job worker. During the period of dispute, under this provisions, the onus of payment of duty on the final products have been imparted upon the manufacturer. The word uses as 'final products' includes scrap also. It is further held that the appellant has not submitted any documentary evidence to prove that the said duty later paid by them has not been incorporated in the assessable value of the final products manufactured by them and hence the claim is hit by doctri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be sustained on the principal manufacturer, on the scrap generated at the job-worker's premises, from castings sent by the principal manufacturer for processing and received back. It was also held that in the facts and circumstances, the question of unjust enrichment does not arise. 3.2 The Hon'ble Bombay High Court in the case of Rocket Engineering Corporation Ltd. (supra) considered a question whether scrap generated at the job workers end out of the processing of the inputs is required to be returned to the supplier and, if it is not returned back, whether the supplier of inputs is required to pay appropriate Central Excise duty thereon . It was held that - in the facts and circumstances that the principal manufacturer p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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