https://www.taxtmi.com/notifications?id=16777 The exemption for waste and scrap of metals applies only if either no credit has been taken on the input from which such scrap has been generated under Rule 57A of the Central Excise Rules, 1944, or an amount equivalent to the credit taken, if any, has been debited back in the RG23A account or the current account maintained by the assessee. en-us Mon, 02 Nov 1987 00:00:00 +0530 Tue, 21 Jul 2009 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=16777 The exemption for waste and scrap of metals applies only if either no credit has been taken on the input from which such scrap has been generated under Rule 57A of the Central Excise Rules, 1944, or an amount equivalent to the credit taken, if any, has been debited back in the RG23A account or the current account maintained by the assessee. Notifications Central Excise Mon, 02 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/notifications?id=16777