Reversal of CENVAT Credit - The waste and scrap are not ...

Central Excise

November 18, 2022

Reversal of CENVAT Credit - The waste and scrap are not manufactured goods whether they are generated at the premises of the principal manufacturer or at the premises of job-worker and accordingly, the legislature have consciously not made any provisions for reversal of any credit taken on duty paid inputs in case of clearance of waste and scrap and/or, there non-return from the job worker’s premises under the Central Excise Rules, 2002 read with Cenvat Credit Rules, 2002/2004. - AT

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Reversal of CENVAT Credit - The waste and scrap are not ...

Central Excise

November 18, 2022

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