Goods rejected by qc to be scrapped

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in case of online rejection in the shop floor by QC dept and if material is to be scrapped, duty to be paid on transaction value or it is case of input removed as such
Replies (2)

Transactio value is applicable only when scrap generated during the manufacturing process. It is a case of input removed as such, and hence, pay duty at ther time of clearance of such scrap as input cleared as such.

 

Raksh*t 09810525780

If it is treated as by product then can we pay duty on transaction value

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