Zinc Scrap in CENVAT Credit Case Ruled as Waste, Not Exempted Goods; 6% Demand Payment Canceled, Credit Allowed.

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....CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a waste arising out of process of manufacture of finished goods, is not goods manufactured by the appellant, the same cannot be considered as exempted goods manufactured by them - total credit allowable - demand canceled....