GELTEC LTD. Vs. COMMISSIONER OF C. EX., BANGALORE

JUDGEMENT

(1.) IN terms of the impugned Orders -in -Original 35 & 36/2007 dated 17 -9 -2007/28 -9 -2007, the appellants are required to pre -deposit the following amounts :

(2.) WE heard both sides.

(3.) THE learned Advocate stated that the appellants manufacture Gelatin Capsules using the various inputs on which Cenvat credit is being taken. In the course of the manufacture, Gelatin Mass Waste arises. Due to the Environmental Protection Act, certain notified substances which are hazardous could not be removed. Therefore, the appellants were required to destroy the waste which arose within the factory premises after taking permission from the competent authorities. The appellants applied for remission which was granted. However, the department proceeded against them for non -reversal of the proportionate Cenvat credit on the inputs contained in the waste.