https://www.taxtmi.com/caselaws?id=122876 Broken noodles arising in manufacture were treated as retaining the character of noodles in brittle form, rather than as waste or scrap, because the record did not show competent certification that they were unfit for human consumption. On that basis, the Revenue's reliance on Rule 6 of the Cenvat Credit Rules, 2002 was accepted for purposes of interim relief, and the appellants were directed to pre-deposit the entire duty demand. The remaining penalty was ordered to stand waived on compliance with the pre-deposit direction. en-us Fri, 21 Sep 2007 00:00:00 +0530 Tue, 21 Aug 2012 13:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122876 Broken noodles arising in manufacture were treated as retaining the character of noodles in brittle form, rather than as waste or scrap, because the record did not show competent certification that they were unfit for human consumption. On that basis, the Revenue's reliance on Rule 6 of the Cenvat Credit Rules, 2002 was accepted for purposes of interim relief, and the appellants were directed to pre-deposit the entire duty demand. The remaining penalty was ordered to stand waived on compliance with the pre-deposit direction. Case-Laws Central Excise Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122876