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Returned goods cleared as scrap - Rule 16 it cannot be said that the process by which the defective goods are converted into scrap should be considered as manufacture within the definition of manufacture as laid down u/s 2(f) - amount taken as credit to be reversed - Tri

Central Excise - Returned goods cleared as scrap - Rule 16 it cannot be said that the process by which the defective goods are converted into scrap, should be considered as manufacture within the defi .....

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