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2014 (5) TMI 494 - AT - Central ExciseDemand of duty on generation of the floor sweeping as waste - refund of amount paid during investigation - denial of cenvat credit - Held that:- The appellant is a manufacturer of biscuit and during the course of manufacture of biscuit these floor sweeping emerges which are the waste for the appellant. Although, these floor sweeping gets certain value, but it cannot be said the appellants are manufacturing the said floor sweepings. Therefore, relying on the decision of Hon'ble High Court of Karnataka in Geltec Ltd. (2011 (4) TMI 212 - KARNATAKA HIGH COURT), I hold that appellants are not required to pay duty on these floor sweeping being waste. Further, I hold that appellants are not required to reverse Cenvat credit attributable to generation of these floor sweepings as same has been emerged during the course of manufacture of final product i.e. biscuits. In these terms, I set aside the impugned orders and allow the refund claim on the duty paid on the floor sweeping of the appellant - Decided in favour of assessee.
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