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2016 (12) TMI 980 - CESTAT NEW DELHIDenial of CENVAT credit - waste products - Held that: - I find that subject waste has arisen in the course of normal manufacturing process and the facts are covered by Hon’ble Karnataka High Court decision in the case of Geltec Ltd. [2011 (4) TMI 212 - KARNATAKA HIGH COURT ] where the Revenue's appeal against the judgement was dismissed and it was held that it is clear that when inputs are removed "as such" from the factory or the premises of the factory then the Cenvat credit availed, should either be reversed or duty is paid by raising an independent invoice - Even if the said waste is excisable and duty is payable, that in no way enables the authorities to insist on reversal of Cenvat Credit or payment of excise duty - Though gelatin waste is also excisable, when it is destroyed the Commissioner has the power to waive the payment of excise duty payable on such excisable item. Considering the fact that waste has been destroyed in the course of normal manufacturing process and which is everyday occurrence and following the observations made by various higher judicial fora quoted above, the appeal is allowed with consequential relief - decided in favor of appellant-assessee.
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