11 February 2013
we have purchase water purifier on which there was no excise duty at the time of purchase so no cenvat amount was availble but now we have sold that water purifier as scrap whether we have to pay excise duty on such scrap?
12 February 2013
You are not manufacturer of the water purifier and at the time of purchase of these product you have not paid the duty. Question will not arise of excise duty at the time of sale the goods.