Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3(5A)] [Section 3] [Entire Act] Union of India - Subsection Section 3(5A)(b) in CENVAT Credit Rules, 2004 (b)If the capital goods are cleared as waste and scrap, the manufacturer shall pay an amount equal to the duty leviable on transaction value.] [Substituted by Notification No. G.S.R. 663 (E) dated 27.9.2013 (w.e.f. 10.9.2004)]