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2009 (3) TMI 370 - AT - Central ExciseReversal of credit on inputs attributable to waste which is generated during manufacturing – duty paid inputs used for manufacture of Gelatin Capsules and “gelatin mass waste” arose during course of manufacture - C.B.E. & C. Circular dated 3-4-2000. made clear that Cenvat credit shall be admissible in respect of the amount of inputs contained in any waste, refuse, or by-product. This in itself is sufficient for the appellants not to reverse any Cenvat credit on inputs attributable to the waste that is generated in their factory premises, during the course of manufacturing – Credit is not required to be reversed – Assessee’s appeal s allowed
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