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    <title>NN 20/2016_Exempted goods Solar pump_Cenvat Credit</title>
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    <description>Cenvat credit reversal is unnecessary where scrap is removed on payment of duty and inputs are used to produce goods covered by the solar exemption; applicability depends on verifying the buyer&#039;s entitlement to the exemption and confirming that scrap is dutiable, since those factual conditions determine whether proportionate reversal is required.</description>
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      <description>Cenvat credit reversal is unnecessary where scrap is removed on payment of duty and inputs are used to produce goods covered by the solar exemption; applicability depends on verifying the buyer&#039;s entitlement to the exemption and confirming that scrap is dutiable, since those factual conditions determine whether proportionate reversal is required.</description>
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