2016 (11) TMI 1216

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....Mishra, A.R. ORDER None present for the Appellants despite notice, nor any adjournment request either on the earlier date of hearing or for  today filed by the Appellant.  Heard the learned Authorised Representative for the Revenue.  2.  This appeal is filed against OIA No.21/2013(Ahd-II)CE/AK/Commr(A)/Ahd, dt.31.01.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax....

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....h the finished products were destroyed by the Appellant, being unfit for human consumption, however, they did not apply for remission of duty.  The contention of the Appellant that they have not applied for remission of duty, hence, sub-rule (5C) of Rule 3 of CENVAT Credit Rules 2004 is not applicable, cannot be acceptable. 5.  I find that undisputedly the Appellant had destroyed the ....

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....he Appellant by their own admission has destroyed the waste pharmaceutical, same being expired medicine unfit for consumption of human being and therefore, the Appellant were required to have applied for the remission permission from the jurisdictional Central Excise authorities.  Therefore, as per the remission permission granted by the jurisdictional authorities, the Appellant should have r....

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....e or production of the goods shall be reversed."  Thus, from the wordings of the notification, it is evident that CENVAT Credit taken on the inputs used in the manufacture or production of any goods is required to be reversed if the payment of duty is ordered to be remitted under Rule 21 of Central Excise Rules 2002.  I also find that the Board, vide circular No.800/33/2004-CX, dt.01.01.....