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Whether Cenvat credit can be utilised for payment of duty on waste and scrap?

April 26, 2017cenvat credit duty payment scrap utilised waste

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Whether Cenvat credit can be utilised for payment of duty on waste and scrap?

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Yes. Waste and scrap being one of the final products falling within the scope of definition under Rule 2 of Cenvat Credit Rules, 2002, credit can be utilised for payment of duty on Waste and scrap.