No Excise duty on Scrap generated at Job worker's end, when duty is discharged by principal manufacturer
Last updated: 05 August 2022
Court :
CESTAT, Chennai
Brief :
The CESTAT, Chennai in the matter ofM/s. Unimech Industries Private Limited vCommissioner of Central Excise [Excise Appeal No. 42787 of 2014 and 41588 of 2017 dated June 10, 2022] has held that the value of scrap arising during the process of manufacturere by the job worker is not included in the value of the goods cleared by the job worker to the principal manufacturer for the purpose of levying excise duty.
Citation :
Excise Appeal No. 42787 of 2014 and 41588 of 2017 dated June 10, 2022
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Bimal Jain
Published in Excise
Views : 230
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