CESTAT says CENVAT Credit Cannot Be Denied Without Identifying Inputs

Nitta Gelatin manufactured Nutri Gold from sludge arising inevitably during gelatin manufacture and cleared it at a concessional rate subject to non-availment of CENVAT credit. CESTAT found no evidence identifying inputs exclusively used for Nutri Gold; inputs used in the manufacture of Gelatin and subsequently in processing the waste could not, by themselves, disentitle the assessee from the concession.