https://www.taxtmi.com/caselaws?id=75356 Rule 57D of the Central Excise Rules, 1944 preserved Modvat/Cenvat credit where inputs were contained in waste, refuse or by-product arising during manufacture, and the credit could not be denied or varied merely because such waste was exempt or not chargeable to duty. The Tribunal also relied on departmental clarification confirming that credit remained admissible for inputs embedded in waste or by-product. On that basis, remission of duty on gelatin mass waste did not require reversal of the Cenvat credit attributable to the inputs used in manufacture, and the demand for reversal was held unsustainable. en-us Fri, 20 Mar 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75356 Rule 57D of the Central Excise Rules, 1944 preserved Modvat/Cenvat credit where inputs were contained in waste, refuse or by-product arising during manufacture, and the credit could not be denied or varied merely because such waste was exempt or not chargeable to duty. The Tribunal also relied on departmental clarification confirming that credit remained admissible for inputs embedded in waste or by-product. On that basis, remission of duty on gelatin mass waste did not require reversal of the Cenvat credit attributable to the inputs used in manufacture, and the demand for reversal was held unsustainable. Case-Laws Central Excise Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75356