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    <title>Job work scrap duty calculation</title>
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    <description>Scrap generated during job work of aluminium foil does not require reversal of previously claimed CENVAT credit; duty must be paid on clearance of the scrap assessed on the transaction value (the sale price). Such scrap should be cleared on payment of duty like other factory scrap and recorded in the Daily Stock Account.</description>
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      <description>Scrap generated during job work of aluminium foil does not require reversal of previously claimed CENVAT credit; duty must be paid on clearance of the scrap assessed on the transaction value (the sale price). Such scrap should be cleared on payment of duty like other factory scrap and recorded in the Daily Stock Account.</description>
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