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TMI Blog2023 (3) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 - HELD THAT:- The issue contained in these appeals have been considered in Final Order No.41307/2017 dated 26.7.2017. It is also noticed that the decision in Final Order No.41307/2017 dated 26.7.2017 was based on Rule 4(5)(a) of the Cenvat Credit Rules 2001, whereas the impugned orders have invoked Rule 4(5)(a) of Cenvat Credit Rules 2004. On perusal of Rule 4(5)(a) of Cenvat Credit Rules 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IC Engines, Power Driven Pumps and Gen Sets falling under Chapter 84079010, 84137093 and 85021320 respectively of CETA, 1985. It was noticed that the appellant had cleared raw materials such as aluminum ingots / rough castings to various job workers for rough casting / machining and had not received back the recoverable scrap arisen in the job worker s premises. The duty thereon had also not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2004 nowhere states that the waste and scrap generated at the job worker s end makes the principal manufacturer liable to payment of duty on such waste and scrap. The issue is settled in the appellant s own case for the earlier and subsequent periods vide Final Order No.41307/2017 dated 26.7.2017, Final Order No. 41710/2017 dated 18.8.2017 and Final Order No. 40621/2019 dated 28.3.2019. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mum.), laying down that such requirement to pay duty in the hands of the principal manufacturer exist only in erstwhile Central Excise Rule 57F (3) and there is no such provision in the subsequent CENVAT Credit Rules 2001. The said decision of the Tribunal stands upheld by the Hon ble High Court of Bombay reported as 2008 (223) ELT 347 (Bom.). The said order has been followed by other orders of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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