https://www.taxtmi.com/caselaws?id=256703 The post-2000 job-work CENVAT scheme under Rule 4(5)(a) did not expressly require waste and scrap generated at the job worker's premises to be returned to the principal manufacturer, and credit on inputs contained in such waste and scrap remained admissible. A Board circular dated 3.4.2000 was relied on to confirm that the debit requirement applies only to inputs or capital goods not received back within 180 days, not to waste, refuse or by-products. On that basis, no reversal of CENVAT credit was payable for non-return of the waste and scrap, and the related demand, interest and penalty could not survive. en-us Wed, 29 Oct 2014 00:00:00 +0530 Tue, 23 Jun 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256703 The post-2000 job-work CENVAT scheme under Rule 4(5)(a) did not expressly require waste and scrap generated at the job worker's premises to be returned to the principal manufacturer, and credit on inputs contained in such waste and scrap remained admissible. A Board circular dated 3.4.2000 was relied on to confirm that the debit requirement applies only to inputs or capital goods not received back within 180 days, not to waste, refuse or by-products. On that basis, no reversal of CENVAT credit was payable for non-return of the waste and scrap, and the related demand, interest and penalty could not survive. Case-Laws Central Excise Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256703