Excise duty on scrap can be paid by utilizing CENVAT Credit account

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

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