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2012 (12) TMI 927 - AT - Central ExciseReversal of CENVAT Credit - appellant is sending inputs on Caustic Potash Pellets on which credit has been taken for conversion into Potash Pellets on job work basis to two job-workers - One Job worker returned 100% Credit whereas other returned only 90% - Held that:- In the case of Bharat Radiators Ltd. [2002 (3) TMI 685 - CEGAT, MUMBAI] it was held that weight of goods received back after processing from the job-worker reduced on account of processing cannot result in denial of credit. The facts in this case are covered by this decision. In the absence of any further investigation, the decision of the Tribunal cited above would cover the issue since the process loss is not shown as genuine. This is further confirmed by the fact that there is correspondence between the appellant and the job-worker that there is 10% process loss. In the absence of investigation and in view of the decision of the Tribunal which clearly is in appellant’s favour I have to hold that the appellants have made out a prima-facie case for waiver of pre-deposit of all dues - Stay granted.
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