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    <title>2017 (11) TMI 1240 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing the refund of CENVAT credit for waste and scrap cleared at nil rate of duty and setting aside the demand for interest and penalty on the reversed credit amount. The judgment clarified that waste and scrap generated during manufacturing processes are not products intended for manufacture, relieving the appellants from the obligation to reverse credit or pay additional charges.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351361</link>
      <description>The Tribunal ruled in favor of the appellants, allowing the refund of CENVAT credit for waste and scrap cleared at nil rate of duty and setting aside the demand for interest and penalty on the reversed credit amount. The judgment clarified that waste and scrap generated during manufacturing processes are not products intended for manufacture, relieving the appellants from the obligation to reverse credit or pay additional charges.</description>
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