cenvat credit can be taken on waste or scrap generated

This query is : Resolved 

20 December 2010 whether cenvat credit can be taken if the final product produced is selling as a scrap and excise duty has been paid on the proceeds of this scrap?

21 December 2010 yes duty credit may be taken on scrap sale.

22 December 2010 Provided the scrap has been generated during course of manufacture.




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