https://www.taxtmi.com/forum/issue?id=2818 Waste coal fines produced during crushing of coal used as an input are not excisable manufactured goods, so excise duty is not payable on their sale; CENVAT credit on transport services used to bring the coal generally need not be reversed because the waste arose from necessary manufacturing processes, although an alternative practice advises debiting a portion of scrap sale value to CENVAT where the sale is treated as an exempted output. en-us Mon, 21 Feb 2011 15:10:26 +0530 Thu, 23 Jan 2025 15:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2818 Waste coal fines produced during crushing of coal used as an input are not excisable manufactured goods, so excise duty is not payable on their sale; CENVAT credit on transport services used to bring the coal generally need not be reversed because the waste arose from necessary manufacturing processes, although an alternative practice advises debiting a portion of scrap sale value to CENVAT where the sale is treated as an exempted output. Discussion-Forum Central Excise Mon, 21 Feb 2011 15:10:26 +0530 https://www.taxtmi.com/forum/issue?id=2818