https://www.taxtmi.com/caselaws?id=204559 Cenvat credit reversal under rule 3(5) applies only when inputs or capital goods on which credit has been taken are removed as such from the factory. Gelatin mass waste generated during manufacture and destroyed within the factory was not removed in the same condition as the inputs, so the rule did not apply. Even if the waste was excisable, that did not require reversal of credit already taken on inputs consumed in the manufacturing process. The duty demand was unsustainable, and no reversal of credit was payable on the destroyed waste. en-us Tue, 12 Apr 2011 00:00:00 +0530 Sat, 16 Mar 2013 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204559 Cenvat credit reversal under rule 3(5) applies only when inputs or capital goods on which credit has been taken are removed as such from the factory. Gelatin mass waste generated during manufacture and destroyed within the factory was not removed in the same condition as the inputs, so the rule did not apply. Even if the waste was excisable, that did not require reversal of credit already taken on inputs consumed in the manufacturing process. The duty demand was unsustainable, and no reversal of credit was payable on the destroyed waste. Case-Laws Service Tax Tue, 12 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204559