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TMI Blog2016 (8) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... tilize the credit availed on the ‘inputs’ received and used in the manufacture of their own goods, for discharging the duty on waste and scrap generated during the course of job work i.e. goods belonging to other manufacturer", in much as there is no one to one co-relation between the ‘input’ and ‘output’ while discharging duty on the waste and scrap. Also, it is found that for the subsequent pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on crankshafts supplied by other manufacturers. The said materials were received by them without payment of duty under challan/annexure II in accordance with the Notification No.214/1986, dt.25.03.1986. The Appellants returned the machined product after necessary processes to the suppliers. However, the waste and scrap generated during the job-work process were cleared from his factory on payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s referred to the decision of the Tribunal in the case of CCE Jaipur-I Vs Special Engg. Service Ltd - 2009 (235) ELT 859 (Tri-Del). Also, he has submitted that in their own case, for the subsequent period, the learned Commissioner (Appeals) vide Order N.RJT-EXCUS-000-APP-346-13-14, dt.16.08.2013, accepted the payment through CENVAT Credit as valid payment, allowed their appeal by setting aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-relation between the input and output while discharging duty on the waste and scrap. Besides, the Tribunal in the case of Special Engg. Service Ltd (supra) has decided the issue in favour of the assessee by observing that there is no reason to deny the credit utilized in the clearance of waste and scrap generated during the course of job work. Also, I find that for the subsequent period, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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