https://www.taxtmi.com/article/detailed?id=1269 Inputs sent to a job worker that generate waste and scrap not returned to the supplier do not make the supplier the manufacturer of that scrap; the statutory input credit framework requires reversal of credit where goods sent for job work are not received back within the prescribed period, rather than imposing excise duty on the principal manufacturer for scrap generated and sold by the job worker. en-us Fri, 29 Apr 2011 11:44:41 +0530 Fri, 29 Apr 2011 11:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1269 Inputs sent to a job worker that generate waste and scrap not returned to the supplier do not make the supplier the manufacturer of that scrap; the statutory input credit framework requires reversal of credit where goods sent for job work are not received back within the prescribed period, rather than imposing excise duty on the principal manufacturer for scrap generated and sold by the job worker. Articles Cenvat Credit Fri, 29 Apr 2011 11:44:41 +0530 https://www.taxtmi.com/article/detailed?id=1269