TaxTMI 
TaxTMI 
2014 (5) TMI 494
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....i D D Joshi, Supdt. (AR) JUDGEMENT The appellant is in appeal against the impugned order wherein input credit has been denied on the inputs which has gone in the manufacture of the floor sweeping arises during the manufacture of final product. Revenue is of the view that the inputs used in the floor sweeping are not entitled to avail Cenvat credit. Therefore, the appellant is required to revers....
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....g is required to be reversed. Therefore, the impugned proceedings were initiated against the appellant. During the course of investigation, the appellant has also paid certain amount as duty on floor sweeping. As floor sweeping is held not excisable in the case of Britannia Industries 1997 (93) ELT 719, the appellant filed a refund claim which is also rejected. Hence these appeals. 3. Ld. Counsel....
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.... entitled to take Cenvat credit on the inputs attributable to floor sweeping. Therefore, appeals are to be dismissed. 5. Heard both sides. Considered the submissions. 6. The appellant is a manufacturer of biscuit and during the course of manufacture of biscuit these floor sweeping emerges which are the waste for the appellant. Although, these floor sweeping gets certain value, but it cannot be s....