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TMI Blog2019 (5) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of M/S. NATIONAL ENGINEERING INDUSTRIES LTD. VERSUS C.C.E. JAIPUR-I [ 2015 (9) TMI 769 - CESTAT NEW DELHI] , wherein this Tribunal held that waste and scrap generated by job worker while processing the goods sent by the principal manufacturer, the Principal manufacturer is not liable to pay duty on such waste and scrap. Thus, as the scrap generated at the end of job worker has already suffered duty in job worker s end therefore, the appellant is not required to pay duty thereon - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52379 of 2016 [DB] - Final Order No. 50710/2019 - Dated:- 24-4-2019 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) And MR. C.L. MAHAR, MEMBER (TECHNICAL) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice and the appellant cleared finished products to Honda-N from Honda-T on payment of excise duty under the cover of excise invoice. The Revenue entertained a view that scrap generated at the end of job worker is dutiable in the hands of the appellant and appellant has not pay duty thereof. Therefore, the proceedings were initiated against the appellant by issuance of show cause notice. The matter was adjudicated and demand against the appellant was confirmed. Alongwith interest and penalty was also imposed. Against the said order, the appellant is before us. 3. The ld. Counsel for the appellant submits that the scrap generated at the end of job worker, job worker has paid the duty on the same. These facts are not in dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. 6. Heard the parties and considered the submissions. 7. The short issue emerges is that whether the appellant is liable to pay duty on the scrap, which have been generated at the end of job worker, (who cleared the same on payment of duty) or not? 7. Admittedly, in this case, the job worker has paid duty on the scrap, which is generated during the course of job work. As duty has already been paid on the said scrap, therefore, no duty is payable by the appellant, otherwise, it will be the duty has been demanded twice. Moreover, similar issue has been dealt by this Tribunal in the case of National Engineering Industries Ltd. (supra), wherein this Tribunal held that waste an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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