2003 (11) TMI 209

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..... M/s. Crompton Greaves Ltd. Goa on job work basis. Raw materials/stampings were under Rule 57F(4) provisions. Dispute is demand of duty on 'scrap' arising during the course of 'job work' at the appellant's premises. Duty demands have been made and confirmed on the appellants as duty payment on 'such scrap' through the appellants Modvat accounts was not held to be proper. Penalties were also impose .....

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..... final product inasmuch as it is excisable and held no by a catena of decisions. (b) Since 'job worker' is a manufacturer of the 'waste', and final products. As a manufacturer waste arising from raw material of inputs on which he took modvat and removal and raw material received on job work cannot be differentiated since there is no one to one correlation. The inputs on which credit was av .....

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