2018 (5) TMI 1111

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....an (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR And Shri Pawan Kumar Singh (Supdt.) AR for Respondents Per: Anil Choudhary Appellant is engaged in manufacture of biscuits and cakes falling under Central Excise Tariff Heading 19053100 and 19059010 of the First Schedule Central Excise Tariff Act, 1985. They are also availing Cenvat credit on various inputs used in the manufactu....

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....e cases where final products are cleared and not when wastes or by products are cleared (which arise in the course of manufacture of final products). The appellants relied upon the following rulings:- 1. Panel Board & Laminates Ltd. vs. CCE, 2015 (329) E.L.T. 550(TRI) 2. Nestle India Ltd. vs. CCE, 2017 (349) E.L.T. 171. 3. Harinagar Sugar Mills Ltd. vs. CCE, 2014 (310) E.L.T. 775 (TRI). 4. Bri....