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2013 (2) TMI 337 - CESTAT AHMEDABADCENVAT Credit availed on goods which were short received from the job worker - Short payment of Excise Duty - Invoking extended period of limitation - Held that:- There is no dispute regarding job worker is engaged in melting of copper cathode and after melting such copper cathode, the process of manufacturing includes making of copper strips. Admittedly, there is a loss which is approx. 5% of the quantity of goods sent to job workers. Both the lower authorities have not accepted this fact and held that the provisions of Rule of 4(5)(a) of CENVAT Credit Rules envisages the receipt of entire goods back from the job workers. The said findings are in consonance with the law as has been laid down in Bharat Radiators Ltd (2002 (3) TMI 685 - CEGAT, MUMBAI), Vema Metal & Conductors Ltd (2007 (3) TMI 444 - CESTAT, NEW DELHI), Tata Motors Ltd (2010 (10) TMI 458 - CESTAT, KOLKATA). I find that the judgment of the Tribunal in the case of Tata Motors Ltd (supra) wherein held that the credit cannot be denied in respect of the process loss at the hand of job worker. In view of the above we find as the Revenue has not denied the fact that the quantity which was found short on account of processing hence the demand is not sustainable hence set aside. Also see CMC (India) [2010 (1) TMI 485 - GUJARAT HIGH COURT] - in favour of assessee.
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