TMI Blog2014 (5) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses during the manufacture of final product. Revenue is of the view that the inputs used in the floor sweeping are not entitled to avail Cenvat credit. Therefore, the appellant is required to reverse the said credit. Another issue is during the course of investigation is that the appellant paid certain amount of duty on these floor sweeping, which after holding that the floor sweeping is non-excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sweeping. As floor sweeping is held not excisable in the case of Britannia Industries 1997 (93) ELT 719, the appellant filed a refund claim which is also rejected. Hence these appeals. 3. Ld. Counsel for the appellant relied on the decision of the Hon'ble High Court in the case of CCE vs. Geltec Ltd. 2012 (281) ELT 170 (Kar.) wherein it was held that input contained in the waste is not requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer 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. (supra), I hold that appellants are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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