https://www.taxtmi.com/caselaws?id=331204 Duty on waste and scrap generated during job work may be discharged by debiting the CENVAT credit account, even where the credit was taken on inputs used in the manufacturer's own production. No one-to-one correlation is required between the input credit availed and the scrap cleared, and prior Tribunal precedent supports this mode of payment. Acceptance of the same approach for a subsequent period also reinforced the position. On that basis, the demand and penalty were not sustainable, and consequential relief followed. en-us Fri, 08 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331204 Duty on waste and scrap generated during job work may be discharged by debiting the CENVAT credit account, even where the credit was taken on inputs used in the manufacturer's own production. No one-to-one correlation is required between the input credit availed and the scrap cleared, and prior Tribunal precedent supports this mode of payment. Acceptance of the same approach for a subsequent period also reinforced the position. On that basis, the demand and penalty were not sustainable, and consequential relief followed. Case-Laws Central Excise Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331204