2008 (12) TMI 587

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..... . [Order per : T.K. Jayaraman, Member (T) (Oral)]. In terms of the impugned Orders-in-Original 35 36/2007 dated 17-9-2007/28-9-2007, the appellants are required to pre-deposit the following amounts : (a) Duty of Rs. 2,38,32,217/- (b) Duty of Rs. 59,32,808/- (c) Equivalent penalty 2. We heard both sides. 3. The learned Advocate stated that the appellants manufacture Gelatin Ca .....

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..... here is no condition regarding the reversal of credit taken in respect of the inputs used in such destroyed goods provided under Rule 49 of the erstwhile Central Excise Rules. Moreover, he invited our attention to the amendment to Cenvat Credit Rules vide Notification No. 33/2007-C.E. (N.T.), dated 7-9-2007 wherein the following provision has been inserted : [(5C) Where on any goods manufacture .....

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..... tion Act. In these circumstances only they had to seek remission. We cannot say that the inputs had not been used in the manufacture of final excisable goods. The inputs indeed had been used. The waste arises only in the course of manufacture of the final product. The appellant does not product waste intentionally. Even in the erstwhile Rule 57D of the Central Excise Rules, this factor was taken i .....

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