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TMI Blog2018 (5) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... nan (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR And Shri Pawan Kumar Singh (Supdt.) AR for Respondents Per: Anil Choudhary Appellant is engaged in manufacture of biscuits and cakes falling under Central Excise Tariff Heading 19053100 and 19059010 of the First Schedule Central Excise Tariff Act, 1985. They are also availing Cenvat credit on various inputs used in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se cases where final products are cleared and not when wastes or by products are cleared (which arise in the course of manufacture of final products). The appellants relied upon the following rulings:- 1. Panel Board & Laminates Ltd. vs. CCE, 2015 (329) E.L.T. 550(TRI) 2. Nestle India Ltd. vs. CCE, 2017 (349) E.L.T. 171. 3. Harinagar Sugar Mills Ltd. vs. CCE, 2014 (310) E.L.T. 775 (TRI). 4. Br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up together for disposal as the issue involved is identical in both these cases. Since it is settled law in the precedent cases cited by the appellants above that Rule 6(3)(b) of the Cenvat Credit Rule is applicable only when duty exempted final product is manufactured and that floors sweepings, defective cakes/contaminated flour are not exempted final products, the demand of an amount under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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