2008 (12) TMI 587

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..... Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  In terms of the impugned Orders-in-Original 35 & 36/2007 dated 17-9-2007/28-9-2007, the appellants are required to pre-deposit the following amounts : (a) Duty of Rs. 2,38,32,217/- (b) Duty of Rs. 59,32,808/- (c) Equivalent penalty 2. We heard both sides. ....

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....tries v. CCE, Indore - 2007 (208) E.L.T. 336 (Tri.-LB) wherein it has been held that there is no condition regarding the reversal of credit taken in respect of the inputs used in such destroyed goods provided under Rule 49 of the erstwhile Central Excise Rules. Moreover, he invited our attention to the amendment to Cenvat Credit Rules vide Notification No. 33/2007-C.E. (N.T.), dated 7-9-2007 where....

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....anufacture of Gelatin Capsules on account of its hazardous nature and also the Environmental Protection Act. In these circumstances only they had to seek remission. We cannot say that the inputs had not been used in the manufacture of final excisable goods. The inputs indeed had been used. The waste arises only in the course of manufacture of the final product. The appellant does not product waste....