CENVAT Credit Applicable: Scrap Not Exempted Goods u/r 6(2) of CCR, 2004; No Further Inquiry Needed. (2.

CENVAT credit - applying the first principle of law, scrap generated not being exempted goods manufactured, that is totally ruled out from scope of application of Rule 6 (2) of CCR, 2004. When the appellant succeeds on the first principle of law, there is no need to make any further enquiry - AT .....

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