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Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Job work - Reversal of Cenvat credit related to inputs contained ...


Cenvat Credit Reversal Not Required for Waste and Scrap; Not Considered Manufactured Goods Under Current Rules.

February 19, 2015

Case Laws     Central Excise     AT

Job work - Reversal of Cenvat credit related to inputs contained in waste and scraps - Not received from Job workers - Waste and scrap are not manufactured goods whether they are generated at the premises of the principal manufacturer or at the premises of job-worker - no demand - AT

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