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Excise on Lubricant (Scrap)

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(Querist)
11 July 2011 Dear Expert,
we are a manufacturing unit using Lubricant for our production.

after production some scarp lubricant extracted.

My Question is whether Excise duty is leviable on such kind of Lubricant?

regards,
Arijeet
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S.P.Mahanta

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S.P.Mahanta (Expert)
11 July 2011 If Cenvat Credit availed on lubricants used in production, any removal of scrap lubricant from factory, shall attract duty.

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