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2015 (1) TMI 26 - AT - Central ExciseCenvat credit - SSI Exemption - Payment of duty on scrap - Held that:- CBEC Circular has clarified that input contained in any waste and scrap generated during the course of manufacturing of final product is admissible. Therefore, it is immaterial if the scrap has been generated at the end of job worker who is availing SSI exemption on the scrap. In these circumstances, the appellant is entitled for Cenvat credit on inputs which contained in waste and scrap generated at the end of job worker. With these observations, I do not find any merits in the impugned order therefore, the same is set aside. - Decided in favour of assessee.
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