2012 (7) TMI 476

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Central Excise Tariff Act, 1985, at the nil rate of duty - appellant has taken cenvat credit on the inputs and used them for manufacturing bulk drugs and this product Penmycellium Meal has arisen as a waste during the process of manufacturing – Decision in the case of Rallis India Limited (2008 (12) TMI 46 - BOMBAY HIGH COURT) followed. – Appeal is allowed - E/997 of 2011 - - - Dated:- 7-6-2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondition of pre-deposit of amounts involved we take the appeal itself for disposal. 4. On perusal of record, we find that the appellant cleared exempted product Penmycellium Meal (wastage material arising during the manufacturing of bulk drug), falling under Chapter 31 of Central Excise Tariff Act, 1985, at the nil rate of duty. This has been recorded by the first appellate authority in Para - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X