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of <h1>Government Amends Metal Scrap Exemption Rules; No Credit Allowed on Inputs as per Rule 57A, Central Excise Rules 1944.</h1> The Central Government has amended four notifications related to the exemption of waste and scrap of metals under Central Excise. These amendments apply to notifications 172/84, 178/84, 182/84, and 186/84, all dated August 1, 1984. The amendments specify that the exemption will only apply if no credit has been taken on the input from which the scrap is generated under Rule 57A of the Central Excise Rules, 1944, or if any credit taken has been debited back in the RG23A account or the current account maintained by the assessee.
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