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TMI Blog2016 (11) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellants despite notice, nor any adjournment request either on the earlier date of hearing or for today filed by the Appellant. Heard the learned Authorised Representative for the Revenue. 2. This appeal is filed against OIA No.21/2013(Ahd-II)CE/AK/Commr(A)/Ahd, dt.31.01.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad 3. Briefly stated the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant, being unfit for human consumption, however, they did not apply for remission of duty. The contention of the Appellant that they have not applied for remission of duty, hence, sub-rule (5C) of Rule 3 of CENVAT Credit Rules 2004 is not applicable, cannot be acceptable. 5. I find that undisputedly the Appellant had destroyed the finished goods viz. pharmaceutical products bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aste pharmaceutical, same being expired medicine unfit for consumption of human being and therefore, the Appellant were required to have applied for the remission permission from the jurisdictional Central Excise authorities. Therefore, as per the remission permission granted by the jurisdictional authorities, the Appellant should have remitted the duty payable on such goods. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the wordings of the notification, it is evident that CENVAT Credit taken on the inputs used in the manufacture or production of any goods is required to be reversed if the payment of duty is ordered to be remitted under Rule 21 of Central Excise Rules 2002. I also find that the Board, vide circular No.800/33/2004-CX, dt.01.01.2004 has clarified that the credit of Excise duty paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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