Excise on Lubricant (Scrap)

This query is : Resolved 

11 July 2011 Dear Expert,
we are a manufacturing unit using Lubricant for our production.

after production some scarp lubricant extracted.

My Question is whether Excise duty is leviable on such kind of Lubricant?

regards,
Arijeet

11 July 2011 If Cenvat Credit availed on lubricants used in production, any removal of scrap lubricant from factory, shall attract duty.


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