2018 (5) TMI 1050 – CESTAT MUMBAI – TMI – Liability of duty – scrap generated at the job-worker's premises – Held that: – the issue came up before the Tribunal in respondent assessee's own case M/s VE Commercial Vehicles Ltd. Versus Commissioner of Central Excise, Thane-I [2016 (2) TMI 554 – CESTAT MUMBAI], and has decided in their favor by holding that there is no liability of the assessee sending in the inputs for job work in respect of scrap generated at job workers end – appeal dismissed – decided against Revenue. – APPEAL NO: E/87968/2017, CROSS-OBJECTION NO: E/CROSS-85103/2018 – A/86109/2018 – Dated:- 20-3-2018 – Shri M V Ravindran, Member (Judicial) Shri D.S. Chauhan, Superintendent (AR) for appellant Shri Anil Mishra, Advocate for
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ity relying upon the decision of the Tribunal in respondent-assessee's own case for earlier period has set aside the order-in-original and allowed the appeal of the respondent. 4. I find that the first appellate authority was correct in following the law which has been decided by the higher judicial forum in respect of the very same issue and in the assessee-respondent's own case. I had also find that the issue came up before the Tribunal in respondent assessee's own case and has decided in their favour as reported at 2016 (2) TMI 554-CESTAT-MUM by order dated 07/01/2016. I do not find any reason to interfere with such an order passed by the first appellate authority. 5. Accordingly, I hold that the impugned order is correct and
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