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2011 (4) TMI 212 - HC - Service TaxReversal of cenvat credit - waste, refuse or bye-product - Rule 3 of Cenvat Credit Rules, 2004/2002 and Rule 57AB of the Central Excise Rules, 1944 - Remission of duty in terms of rule 21 of the Central Excise Rules - 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 - Decided in favour of the assessee
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