https://www.taxtmi.com/caselaws?id=123631 Cenvat credit under amended Rule 4(5)(a) was not to be denied merely because waste, scrap, refuse or by-products arose during manufacture or processing by a job worker, since the rule for the relevant period required return only of the inputs or capital goods. Board clarification and cited precedents treated such waste as not constituting a separate manufactured final product, and where the final product was duly received back, the credit remained admissible. The denial of credit on the basis of waste or scrap was therefore unsustainable. en-us Thu, 24 Jan 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123631 Cenvat credit under amended Rule 4(5)(a) was not to be denied merely because waste, scrap, refuse or by-products arose during manufacture or processing by a job worker, since the rule for the relevant period required return only of the inputs or capital goods. Board clarification and cited precedents treated such waste as not constituting a separate manufactured final product, and where the final product was duly received back, the credit remained admissible. The denial of credit on the basis of waste or scrap was therefore unsustainable. Case-Laws Central Excise Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123631