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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Liability to pay duty on the scrap generated at job workers ...

Case Laws     Central Excise

February 19, 2016

Liability to pay duty on the scrap generated at job workers premises under CENVAT Credit Rules, 2004 - Since the debit was made by the appellants in their CENVAT account while invoice if any was issued by the job worker. Since they had no direct interaction with buyer of scrap question of recovering duty does not arise - AT

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