9911796707
TMI Blog2014 (12) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... ible to excise duty and it cannot be said that the appellants are manufacturing the said floor sweepings. It was further held that the appellant are not required to reverse CENVAT Credit attributable to generation of these floor sweepings or waste, as same has emerged during the course of manufacture of final products being biscuits - Following decision of Geltec Ltd. [2011 (4) TMI 212 - KARNATAKA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs are used in the manufacture of dutiable final products. He further observed that with reference to the ruling of CESTAT in Britannia Industries - 1997 (93) ELT 719 that the waste (floor sweepings) generated during the manufacture of biscuits is not excisable goods. As the waste generated in the manufacture of biscuits contain the inputs it is not authorized to allow CENVAT Credit on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributable to generation of these floor sweepings or waste, as same has emerged during the course of manufacture of final products being biscuits. 3. The learned DR relies on the impugned order and on the query from the bench, he states that the Revenue had accepted the earlier order and not filed any appeal against the order of the Tribunal. 4. In this view of the matter, following the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
