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TMI Blog2014 (12) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has filed this appeal against Order-in-Appeal No. AT/824/M-III/2006 dated 02.2.2007 passed by the Commissioner of Central Excise (Appeals), Mumbai-II by which the Order-in-Original dated 30.6.2006 was upheld holding that CENVAT Credit on account of inputs contained in the waste is liable to be reversed for the period April, 2005 to August, 2005. The Commissioner (Appeals) has also observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling of the Hon'ble High Court of Karnataka in the case of Geltec Ltd. - 2012 (281) ELT 170 (Kar) held that the case of the appellant is that they are manufacturer of biscuits and during the course of manufacture of biscuits, floor sweepings emerged which are sold by the appellant as animal feed, the same is not eligible to excise duty and it cannot be said that the appellants are manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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