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2014 (12) TMI 451 - CESTAT MUMBAICENVAT Credit - Reversal of Credit on account of inputs contained in the waste - Held that:- appellant are manufacturer of biscuits and during the course of manufacture of biscuits, floor sweepings emerged which are sold by the appellant as animal feed, the same is not eligible to excise duty and it cannot be said that the appellants are manufacturing the said floor sweepings. It was further held that the appellant are not required to reverse CENVAT Credit attributable to generation of these floor sweepings or waste, as same has emerged during the course of manufacture of final products being biscuits - Following decision of Geltec Ltd. [2011 (4) TMI 212 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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