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TMI Blog2024 (12) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... vide its Final Order No. 41199/2024 dated 10.09.2024 [ 2024 (9) TMI 1245 - CESTAT CHENNAI] has decided the issue in favour of the assessee. The Impugned Order dated 15.03.2016 of the Commissioner of Central Excise (Appeals-I), Chennai cannot sustain and so ordered to be set aside - Appeal allowed. - MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) AND MR. AJAYAN T.V., MEMBER (JUDICIAL) Ms. P. Varshini, Advocate for the Appellant Shri Anoop Singh, Authorised Representative for the Respondent ORDER M/s. Greaves Cotton Limited (the appellant herein) is engaged in the manufacture of diesel engines who sends the Crank Shaft Facings, CAM Shaft Forgings, Spacer Starting Pulley castings and filter castings for machining and turning in terms of Rule 4(5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otton Limited vs. The Commissioner of GST CE vide Final Order No.40621/2019 dated 28.03.2019, [reported in 2019 (3) TMI 1785 CESTAT CHENNAI] M/s. Greaves Cotton Limited vs. The Commissioner of GST CE vide Final Order No.40226-40228/2023 dated 31.03.2023, M/s. Greaves Cotton Limited vs. The Commissioner of GST CE vide Final Order No.41199/2024 dated 10.09.2024. 4. Ld. AR Shri Anoop Singh Joint Commissioner has affirmed the findings of Ld. Commissioner of Central Excise (Appeals). 5. Heard both sides. 6. The only issue that is involved in this appeal is whether demand of Excise duty on the scrap/waste generated during the job work is legal and correct or not which was cleared by the job workers without payment of duty. What has to be decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 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 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 001. 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 at the job workers end makes the principal manufacturer liable to payment of duty on such waste and scrap. This position was also noted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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