CENVAT credit of inputs lost during manufacturing process as floor sweepings is allowed- CESTAT

Brief Facts of the case

The facts of the case are that assessee is a manufacturer of chocolates and coco products. During the course of the manufacturing final product certain floor spillage and sweeping arises which assessee is destroying. Revenue is of the view that on these sweepings the assessee is not entitled to take Cenvat Credit. Therefore, proceedings for the period April 2006 August 2011 were initiated against the assesee to deny Cenvat Credit on the inputs contained in these floor sweepings.

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