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TMI Blog2024 (6) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not the manufacturer of the waste and scrap and therefore, there is no liability on the appellant to pay the duty on the waste and scrap manufactured at the job worker s end. Further, the provision of Rule 4(5)(a) of the CENVAT Credit Rules, 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 demand do not sustain - impugned order set aside - appeal allowed. - HON BLE MS. SULEKHA BEEVI.C.S., MEMBER (JUDICIAL) AND HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri R. Joseph, Advocate for the Appellant Shri Anoop Singh, Authorized Representative for the Respondent Per Ms. Sulekha Beevi. C.S The issue to be decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. Vs. CCE, Chennai I vide Final order No. 41315/2017 dated 27.7.2017 M/s. Greaves Cotton Ltd. Vs. CCE, Chennai III vide Final order No. 41710/2017 dated 18.8.2017 M/s. Greaves Cotton Ltd. Vs. CCE, Chennai vide Final order No. 41505/2018 dated 11.5.2018 M/s. Greaves Cotton Ltd. Vs. Commissioner of GST CE vide Final order No. 40621/2019 dated 28.3.2019 M/s. Greaves Cotton Ltd. Vs. CCE, Commissioner of GST Central Excise vide Final order No. 40226 to 40228/2023 dated 31.3.2023 7. Vide Final Order No. 40226 to 40228/2023 dated 31.3.2023, this Bench has considered the earlier orders and has held as under:- 3. The learned counsel Ms. Pallavi Ganesh appeared and argued for the appellant. She has contended that the appellant is not the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 this Tribunal for subsequent periods. 6. We also notice 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. We have perused Rule 4(5)(a) of Cenvat Credit Rules 2004 and find that the said Rule has only been made further liberal and nowhere states that the waste and scrap generated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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