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2014 (5) TMI 494
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....yas, Adv. For the Respondent : Shri 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. Theref....
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....ese inputs which gone in the floor sweeping 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 reje....
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....non-excisable therefore the appellants are not 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 flo....