TMI Blog2009 (7) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... P medicaments falling under Chapter 30 of the first schedule of CETA, 1985. Some of the medicines manufactured by them became unfit for human consumption on account of expiry of time or for any reason and as such, are required to be destroyed. Such medicines are normally waste pharmaceuticals classifiable under Heading 3006 92 00 without any duty leviable on the same. At the time of destruction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no reversal of credit is required in respect of the goods destroyed subsequently and in respect of which remission of duty stand granted. The objection of learned SDR that above decision would be applicable only in case where such remission of duty has been granted in respect of final product, cannot be appreciated. Though the waste pharmaceuticals do not require any formal remission of duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 21, the Cenvat credit taken on the input used in manufacture of such goods shall be reversed. However, it is seen that said sub-rule was introduced w.e.f. 7-9-07 whereas the period involved in the present appeal is August 2007, when the Larger Bench of the Tribunal would be applicable. The said rule cannot be invoked for the past period. 4. In view of the above, I set aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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