https://www.taxtmi.com/caselaws?id=254827 Cenvat credit remains admissible on input contained in scrap, waste, refuse or by-product generated during manufacture, because the decisive factor is the presence of input left in the scrap, not where the scrap arises. The fact that the scrap was generated at a job worker's premises and that the job worker availed SSI exemption does not by itself defeat credit, especially where the scrap is produced in the course of manufacture. On this basis, denial of credit on such scrap is unsustainable. en-us Fri, 23 May 2014 00:00:00 +0530 Thu, 01 Jan 2015 13:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254827 Cenvat credit remains admissible on input contained in scrap, waste, refuse or by-product generated during manufacture, because the decisive factor is the presence of input left in the scrap, not where the scrap arises. The fact that the scrap was generated at a job worker's premises and that the job worker availed SSI exemption does not by itself defeat credit, especially where the scrap is produced in the course of manufacture. On this basis, denial of credit on such scrap is unsustainable. Case-Laws Central Excise Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254827