CENVAT Credit Allowed: Steel and Brass Scrap Cleared Duty-Free to Job Worker u/r 4(5)(a) Validated by Court.

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....Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is not in the nature of semi-finished/ semi-processed goods and as such, cannot be cleared without payment of duty under Rule 4(5)(a) to job workers for conversion into ingots - Appeal of the revenue dismissed - AT....