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2023 (10) TMI 732 - CESTAT BANGALOREReversal of CENVAT Credit of inputs gone into generation - Remission of duty applied - destruction of Gelatin Mass Waste - bio-hazardous/waste product or not - HELD THAT:- This Tribunal in their own case [2009 (3) TMI 370 - CESTAT, BANGALORE] considering the Circular issued by the Board held in their favour observing that demand for reversal of CENVAT credit on the waste product is unsustainable in law. The said view has been later upheld by the Hon’ble Karnataka High Court [2011 (4) TMI 212 - KARNATAKA HIGH COURT]. In view of the aforesaid principle of law settled by the Hon’ble High Court and later upheld by the Hon’ble Supreme Court [2012 (1) TMI 187 - SC ORDER] by dismissing the appeal filed by the Revenue; there are no merit in the impugned order. The impugned order is set aside and appeal is allowed.
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