2016 (4) TMI 281

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..... uring the process of job work waste and scrap arises. Since the job worker is manufacturer, excise duty liability, if any arises it will be on job worker and not on principle manufacturer i.e. appellant who supplied inputs. As decided in assessee's own case [2011 (9) TMI 139 - CESTAT, MUMBAI ]. - Decided in favour of assessee - Appeal No. E/875/11 - A/85883/16/SMB - Dated:- 15-2-2016 - Ramesh N .....

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..... pearing on behalf of the appellant submits that appellant has supplied input to the job worker and at the job worker's end during the process of job work waste and scrap arises. Since the job worker is manufacturer, excise duty liability, if any arises it will be on job worker and not on principle manufacturer i.e. appellant who supplied inputs. He further submits that in their own case, earli .....

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