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2017 (5) TMI 744 - AT - Central ExciseCENVAT credit - Loss by spillage or leakage - manufacture of liquid oxygen gas - whether the loss by spillage or leakage during the course of manufacturing process of liquid oxygen gas can be considered as waste, residue or by-product in terms of Rule 57D of the erstwhile CER, 1944? - Held that: - in the appellant's own case COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD-I Versus BOC (INDIA) PVT. LTD. [2003 (12) TMI 111 - CESTAT, MUMBAI] on an identical issue the Tribunal dismissed the revenue's appeal and held that It is clearly incorrect to say because a product has no visible identity it cease to exist. A simple example would be metal lost in burning during manufacturing operations. There has been a consistent practice of extending the provisions of Rule 57A to such loss - credit of the duty paid on entire quantity of used by the assessee would be taken notwithstanding some quantity was not actually contained in the finished product - appeal allowed - decided in favor of appellant.
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