Cenvat Credit Not Reversible on ‘Gelatin Mass Waste’ from Manufacturing

Geltec Private Limited Vs Commissioner of Central Excise (CESTAT Bangalore) 

Introduction: In a recent case, Geltec Private Limited challenged the demand for the reversal of CENVAT credit related to “Gelatin Mass Waste” generated during their manufacturing process. The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Bangalore deliberated on whether this waste product could be considered excisable goods, leading to the demand for CENVAT credit reversal. This article provides

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