https://www.taxtmi.com/forum/issue?id=110610 Scrap generated out of inputs sent to a job worker remains the principal manufacturer's property and the principal is statutorily liable to pay central excise on such waste/scrap. Removal or sale of excisable scrap requires issuance of an invoice under the Central Excise Rules with reference to the job work challan so that the job worker can take Cenvat credit; procedural compliance is essential to govern credit entitlement and lawful disposal or reuse of scrap. en-us Tue, 05 Jul 2016 17:54:26 +0530 Thu, 23 Jan 2025 15:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110610 Scrap generated out of inputs sent to a job worker remains the principal manufacturer's property and the principal is statutorily liable to pay central excise on such waste/scrap. Removal or sale of excisable scrap requires issuance of an invoice under the Central Excise Rules with reference to the job work challan so that the job worker can take Cenvat credit; procedural compliance is essential to govern credit entitlement and lawful disposal or reuse of scrap. Discussion-Forum Central Excise Tue, 05 Jul 2016 17:54:26 +0530 https://www.taxtmi.com/forum/issue?id=110610