Implication of excise on scrap

Hi Frns,

Kindly help in resolving below issue:

Suppose i have manufactured 100 units chairs in which there were 10 chairs which got scrapped.

now, when i sold these chairs. i got 90,000 for finished chairs(1000 each) and 2500 for these 10 scrap chairs(250 each).

Now my question is if i have input credit of say Rs. 1000, can i use it against the sale of this scrap.

kindly let me know all the accounting entries related to excise in his particular case.

regards,

monika