https://www.taxtmi.com/caselaws?id=155565 Floor sweepings from biscuit manufacture, consisting of flour, dirty dough and similar waste, were treated as non-excisable rubbish rather than exempted goods, so Rule 6 of the Cenvat Credit Rules and Rule 57AD of the Central Excise Rules did not apply. Even if such waste were regarded as nil-rated excisable goods, the separate-account requirement could not be enforced where inputs were used only for dutiable final products and the waste arose incidentally, because compliance would be impossible. On that basis, the demand of 8% of the clearance value was held unsustainable and the Revenue's appeal failed. en-us Mon, 03 May 2010 00:00:00 +0530 Thu, 05 Sep 2013 14:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155565 Floor sweepings from biscuit manufacture, consisting of flour, dirty dough and similar waste, were treated as non-excisable rubbish rather than exempted goods, so Rule 6 of the Cenvat Credit Rules and Rule 57AD of the Central Excise Rules did not apply. Even if such waste were regarded as nil-rated excisable goods, the separate-account requirement could not be enforced where inputs were used only for dutiable final products and the waste arose incidentally, because compliance would be impossible. On that basis, the demand of 8% of the clearance value was held unsustainable and the Revenue's appeal failed. Case-Laws Central Excise Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155565