2026-VIL-1614-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Denial of concessional rate notification benefit based on availment of CENVAT credit, Applicability of credit conditions to inputs used in waste processing - Whether concessional rate notification condition against CENVAT credit applies to inputs used in waste product processing when CENVAT credit availed only for manufacture of primary product Gelatin and not specifically for inputs going into waste product conversion - HELD – The Show Cause Notice and adjudication order neither specific nor established which inputs used exclusively in manufacture of Nutri Gold. Inputs used to clean waste product sludge were part of inputs used in Gelatin manufacture. Where inputs used in manufacture of final product also used for processing waste products to manufacture dutiable product, CENVAT credit cannot be denied - Supreme Court in Union of India v Hindustan Zinc held that terms used such as inputs, final products, by-product and waste products used taking into account commercial reality and that Rule did not contemplate application where by-product emerged as technological necessity. Notification condition against CENVAT credit cannot be applied unless evidence established that inputs were purchased and used exclusively for Nutri Gold manufacture - In the present case, there is no evidence on record to state that inputs were purchased and used exclusively for the manufacture of Nutri Gold. Accordingly, the impugned orders cannot be sustained and set aside – The appeal is allowed
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