https://www.taxtmi.com/caselaws?id=444509 The Tribunal ruled in favor of the appellant, determining that the "Gelatin Mass Waste" produced during pharmaceutical manufacturing did not necessitate the reversal of CENVAT credit. This decision was supported by judgments from the HC and SC, which agreed that the waste, even if excisable, did not require credit reversal or excise duty payment as it was destroyed within the factory. Consequently, the impugned order was set aside, and the appeal was allowed, granting the appellant consequential relief according to the law. en-us Fri, 13 Oct 2023 00:00:00 +0530 Tue, 17 Oct 2023 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444509 The Tribunal ruled in favor of the appellant, determining that the "Gelatin Mass Waste" produced during pharmaceutical manufacturing did not necessitate the reversal of CENVAT credit. This decision was supported by judgments from the HC and SC, which agreed that the waste, even if excisable, did not require credit reversal or excise duty payment as it was destroyed within the factory. Consequently, the impugned order was set aside, and the appeal was allowed, granting the appellant consequential relief according to the law. Case-Laws Central Excise Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444509