Brass Tubes Removal Under CENVAT Credit Rules: Not 'Waste and Scrap,' Rule 3 (5A) Inapplicable Decision Confirmed.

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....CENVAT credit - Rule 3 (5A) of the CCR, 2004 - removal of Brass Tubes - removal as such or as waste? - the appellant have removed used Brass Tubes as ‘Brass Tubes’ and not as ‘waste and scrap’ - the provisions of Rule 3 (5A) of the CCR, 2004, are not attracted - AT....