Biscuit Factory Floor Sweepings as Byproduct: No Need to Reverse Cenvat Credit, Duty Demand Unwarranted.

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....Demand of duty on generation of the floor sweeping as waste - appellants are not required to reverse Cenvat credit attributable to generation of these floor sweepings as same has been emerged during the course of manufacture of final product i.e. biscuits. - AT....