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Excise duty on scrap can be paid by utilizing CENVAT Credit account
Case Law Details
- Case Name
- Cement Manufacturing Company Limited Vs Commissioner of Central Excise & Service Tax, Shillong (Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Cement Manufacturing Company Limited Vs Commissioner of Central Excise & Service Tax, Shillong (Kolkata)
There is no dispute in this case that the Appellant has manufactured cement as well as capital goods in the factory. During the course of manufacture of capital goods waste and scrap was also generated. Whether duty is payable on the waste and scrap is not a question before us. However, we find that the Appellant has chosen to pay duty on the waste and scrap by utilizing the CENVAT Credit. The payment of duty on the scrap has not been questioned by the Department. The Department has onl...
