2023 (10) TMI 732

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....R ( TECHNICAL ) For the Appellant : Mr. D. Arvind, CA For the Respondent : Mr. H. Jayathirtha, AR ORDER Per : DR. D.M. MISRA This appeal is filed against Order-in-Appeal No.135/2010-CE dated 25.4.2010 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of pharmaceutical p....

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.... credit of Rs.45,74,204/- used in the manufacture of such waste product with interest and proposal for penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the learned Commissioner (A) who in turn rejected their appeal. 3. At the outset, the learned Chartered Accountant for the appellant submits that the department h....

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....s of the learned Commissioner (A). 5. Heard both sides and perused the records. 6. The short issue involved in the present appeal is for consideration as to whether the product "Gelatin Mass Waste" generated during the course of manufacture of finished goods being a waste product, the CENVAT inputs gone into its generation is required to be reversed. 7. We find that this Tribunal in their....

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.... in the same condition. Then only sub-rule (5) of Rule 3 applies. In the instant case, the input is not removed, 'as such' from the factory premises and therefore the said Rule has no application to the facts of this case and therefore there is no liability to pay excise duty on the said gelatin waste. Though gelatin waste is also excisable, when it is destroyed the Commissioner has the power to w....