Cenvat Credit Denied: Rejected Rubber Products Treated as Scrap Not Eligible for Input Credit u/r 4(5)(a.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit - return of rejected articles of rubber back from their customer - if any inputs are issued to the job-worker for manufacturing and manufacturing activity undertaken on such inputs, the resultant product cleared as scrap and no input as such - Demand set aside - AT....